Calcutta Investment Co. Ltd. v. CIT

142 ITR 120High Court1983#22657 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Calcutta Investment Co. Ltd. v. CIT

M/S BELLARY IRON-ORES PRIVATE LIMITED ,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

ITA 15/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2014-15

For Appellant: Shri Shivprasad Reddy, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 102Section 139(1)Section 173Section 194ASection 226(3)

…ITA No.1540/Bang/2018 & M/s. Bellary Iron Ores Pvt. Ltd., Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Bellary Iron-Ores Pvt. Ltd. Mine Owners, Modi Bhavan No.60/356A, Hospet Road, Allipura ITO Ward-2 Vs. Bellary 583 104 Hosapete PAN NO : AAACB7278E APPELLANT RESPONDENT Assessment Year: 2015-16 M/s. Bellary Iron-Ores Pvt. Ltd. Mine Owners, Modi Bhavan No.60/356A, Hospet Road, Allipura ACIT, Circle-1 Vs. Bellary 583 104 Bellary PAN NO : AAACB7278E APPELLANT RESPONDENT A…

M/S BELLARY IRON-ORES PVT LTD ,BELLARY vs. THE INCOME TAX OFFICER WARD-2 , HOSPET

ITA 1540/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2014-15

For Appellant: Shri Shivprasad Reddy, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 102Section 139(1)Section 173Section 194ASection 226(3)

…ITA No.1540/Bang/2018 & M/s. Bellary Iron Ores Pvt. Ltd., Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Bellary Iron-Ores Pvt. Ltd. Mine Owners, Modi Bhavan No.60/356A, Hospet Road, Allipura ITO Ward-2 Vs. Bellary 583 104 Hosapete PAN NO : AAACB7278E APPELLANT RESPONDENT Assessment Year: 2015-16 M/s. Bellary Iron-Ores Pvt. Ltd. Mine Owners, Modi Bhavan No.60/356A, Hospet Road, Allipura ACIT, Circle-1 Vs. Bellary 583 104 Bellary PAN NO : AAACB7278E APPELLANT RESPONDENT A…

AMIT H JHAVERI,MUMBAI vs. ACIT 16(1), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 4051/MUM/2016[2002-03]Status: DisposedITAT Mumbai31 Jan 2017AY 2002-03

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4051/Mum/2016 ("नधा"रण वष" / Assessment Year : 2002-03) Amit H. Jhaveri, Asst. Commissioner Of बनाम/ 412 Neo Corporate Plaza, Income Tax – 16(1), V. Ramchandra Lane Extension, Mumbai. Kaachpada Malad (W), Mumbai – 400 064. "थायी लेखा सं./Pan : Aacpj3117F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: NoneFor Respondent: Shri Saurabhkumar Rai
Section 143(3)

…s in dispute and there is no prospect of realization of the principal amount, the question of accruing of interest thereon do not arise. The Hon’ble Calcutta High Court has also considered the similar issue in the case of Calcutta Investment Co. Ltd. vs. CIT (142 ITR 120) where in was held that interest was not liable to be included in the assessment of the assessee on due basis of loan when debtor company is in a bad financial condition and there is no prospect of realization of principal interest: However; in the case of the assessee, on perusal of the papers before us, we observed that the assessee filed a win…

Calcutta Investment Co. Ltd. v. CIT (142 ITR 120) — Cited in 3 Judgments | BharatTax