Bhima SSK Ltd. v. DCIT

22 TTJ 21Income Tax Appellate Tribunal#5223 most cited

What is Bhima SSK Ltd. v. DCIT authority for?

An order remanding an issue regarding the write-off of temporary shade to the Assessing Officer for decision in light of the Bangalore Bench Tribunal's ruling in Bhima SSK Ltd. v. DCIT (22 TTJ 21) is justified.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Also referred to as

Bhima SSK Ltd. v. DCIT · 22 TTJ 21 · ITAT · temporary shade written off · Commissioner of Income Tax (Appeals) · Assessing Officer · Bangalore Bench Tribunal

Judgments citing Bhima SSK Ltd. v. DCIT

Assistant Commissioner of Income-Tax, Pune vs. Bhima S.S.K. Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 847/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Majalgaon S.S.K. Ltd., Beed vs. Assistant Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 830/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Shri Vitthal S.S.K. Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 824/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Shree Pandurang S.S.K. Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 823/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Shri Ganesh S.S.K. Ltd., Ahmednagar vs. Assistant Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 665/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Shri Ganesh S.S.K. Ltd., Ahmednagar vs. Assistant Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 664/PUN/2014[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Bhima S.S.K. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 529/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Shree Adinath Ssk Ltd., Solapur vs. Assistant Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 471/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Sahakar Maharshi Shankarrao Mohite Patil Ssk Ltd., Solapur vs. Assistant Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 470/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Loknete Balasaheb Desai S.S.K. Ltd., Satara vs. Deputycommissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 469/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Sahakar Marshi Shankarrao Mohite Patil Ssk Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 388/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Shree Siddheshwar Ssk Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 384/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Loknete Balasaheb Desai Sahakari, Satara

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 320/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Yashwantrao Mohite Krishna Sahakari Sakhar Karkhana Ltd., Satara vs. Deputy Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1918/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Kisanveer Satara Sahakari Sakhar Karkhana Ltd., Satara vs. Deputy Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1917/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Bhima S.S.K. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1351/PUN/2014[2008-09]Status: DisposedITAT Pune04 Sept 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Shri Ganesh Sahakari Sakhar Karkhana Ltd., K. Ltd., Ahmednagar

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1220/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Assistant Commissioner of Income-Tax vs. Shri Ganesh Sahakari Sakhar Karkhana Ltd., K. Ltd., Ahmednagar

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1219/PUN/2014[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Asst. Commissioner of Income Tax, Circle-1, Nashik vs. Vasantrao Dada Patil Ssk Ltd., Nashik

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 952/PUN/2013[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Income-Tax, Officer vs. M/S. Neera Bhima Sahakari Sakhar Karkhana Ltd., Pune

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1908/PUN/2013[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…, we observe that the Commissioner of Income Tax 17 SSK Group Cases (Appeals) has restored this issue back to the file of Assessing Officer to be decided in the light of decision of Bangalore Bench Tribunal in the case of Bhima SSK Ltd. Vs. DCIT reported as 22 TTJ 21. The order of Commissioner of Income Tax (Appeals) on this issue is justified and reasonable. We find no reason to interfere with the same. Accordingly, the ground raised by the assessee on this issue is dismissed, as well. 19. In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms afores…

Bhima SSK Ltd. v. DCIT (22 TTJ 21) — Cited in 22 Judgments | BharatTax