CIT v. Bokaro Steel Ltd. 236 ITR 315(SC), Vodafone South Ltd. v. CIT

210 Taxmann 358High Court2012#9549 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Bokaro Steel Ltd. 236 ITR 315(SC), Vodafone South Ltd. v. CIT

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

ITA 181/SRT/2020[2012-13]Status: DisposedITAT Surat23 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 115JSection 143(3)Section 145ASection 254(1)Section 271Section 271(1)(c)Section 274Section 292BSection 40aSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) D.C.I.T. M/s J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. PAN : AAACT 6305 N APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR Assessee by Shri Saurabh Soparkar, Senior Advocate with Ms. Urvashi Shodhan, Advocate Date of hearing 27/04/2022 Date of pronouncement 23/05/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. The appeal by the Revenue is directed aga…

NAGARJUNA OIL CORPORATION LTD.,CHENNAI vs. ITO CORPORATE WARD 4(2), CHENNAI

In the result, the appeal of the assessee is treated as partly allowed for statistical purpose

ITA 2538/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Nov 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2538/Chny/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Vs The Income Tax Officer, M/S. Nagarjuna Oil Corporation Ltd., Corporate Ward – 4(2), Md Chambers, New No.53, Chennai – 34. Dr.R.K. Salai, Mylaypore, Chennai – 600 004. Pan: Aaacn 9369E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Saroj Kumar Parida, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Bharath,Cit सुनवाई क" तार"ख/Date Of Hearing : 28.08.2019 घोषणा क" तार"ख /Date Of Pronouncement : 08.11.2019 आदेश / O R D E R

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri S. Bharath,CIT

Section 36(1)Section 56Section 57

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी जॉज" माथन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2538/CHNY/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Vs The Income Tax Officer, M/s. Nagarjuna Oil Corporation Ltd., Corporate Ward – 4(2), MD Chambers, New No.53, Chennai – 34. Dr.R.K. Salai, Mylaypore, Chennai – 600 004. PAN: AAACN 9369E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Saroj Kumar Parida, Advocate ""यथ"…

KARANJA TERMINAL & LOGISTICS P. LTD,MUMBAI vs. DCIT CEN CIR 6(3), MUMBAI

The appeal of the assessee is allowed

ITA 2472/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Mar 2019AY 2013-14

Bench: Shri Rajesh Kumar, Hon'Ble Accountantmember & Shri Ramlal Negi, Hon'Ble Judicialmember

For Appellant: Shri J.P. BairagraFor Respondent: Shri B. Srinivas

Section 115JSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAJESH KUMAR, HON'BLE ACCOUNTANTMEMBER AND SHRI RAMLAL NEGI, HON'BLE JUDICIALMEMBER ITA NOs. 2472, 2473& 5752/MUM/2018 (A.Ys: 2013 – 14, 2014-15& 2015-16) M/s. Karanja Terminal & Logistics v. D.C.I.T, Central Circle – 6(3) 19th Floor, Air India Building, Pvt. Ltd., C- 501, One BKC, Nariman Point, Bandra Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 PAN: AADCK 9709 Q (Appellant) (Respondent) Assessee by : Shri J.P. Bairagra Department by : Shri B. Srinivas Date of Hearing : 08.02.2019 Date of Pronouncement : 20.03.2019 O…

M/S. JAIPUR TAX WEAVING PARK LTD.,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal filed by the assessee is allowed

ITA 31/JPR/2018[2009-10]Status: DisposedITAT Jaipur13 Dec 2018AY 2009-10

Bench: Her.”

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Shri J. C. Kulhari (JCIT)

Section 139(1)Section 143(3)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES-A, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 31/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke M/s Jaipur Texweaving Park Ltd., Income Tax Officer, Vs. 37-38, Yarnwala Chambers, Ward-7 (2) Ramganj Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ6286B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (CA) jktLo dh vksj ls@ Re…

I.T.O. WARD -1(1), RAIPUR (CG) vs. M/S CMDC ICPL COAL LTD,, RAIPUR (CG)

In the result, the appeal of the assessee is allowed

ITA 271/BIL/2014[2011-12]Status: DisposedITAT Raipur12 Oct 2018AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Ito, Ward- 1(1), Cmdc Icpl Coal Ltd., Raipur (Cg). Rajbandha Maidan, G. E. Road, Vs. Raipur (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri Ajit Kumar Laskar, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2011-12 ITO, Ward- 1(1), CMDC ICPL Coal Ltd., Raipur (CG). Rajbandha Maidan, G. E. Road, Vs. Raipur (CG). PAN : AADCC4374P (Appellant) (Respondent) Department by : Shri Ajit Kumar Laskar, DR Assessee by : Shri R. B. Doshi, CA Date of hearing : 09-08-2018 Date of pronouncement : 12-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 02.07.2014 of the ld. CIT(A), Raipur (CG) relating to assessme…

LHOTSE DEVELOPERRS & TRADERS P. LTD,MUMBAI vs. PR CIT 12, MUMBAI

In the result the grounds of appeals raised by the assessee are allowed

ITA 2811/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singhm/S Lhotse Developers & Traders Dcit, Ward 12(3)(2) Pvt. Ltd., Raheja Chambers, Room No. 363, Aayakar Linking Road, Santaxruz (West), Vs. Bhavan, M.K. Road, Mumbai-400054. Mumbai-20. Pan: Aabcl0079N Apellant Respondent Appellant By : Shri Nishit Gandhi (Ar) Respondent By : Shri R.P. Meena (Cit-Dr) Date Of Hearing : 02.05.2018 Date Of Pronouncement : 31.07.2018 Order Per Pawan Singh;

For Appellant: Shri Nishit Gandhi (AR)For Respondent: Shri R.P. Meena (CIT-DR)

Section 143(3)Section 253Section 263Section 36(1)(iii)Section 57

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Lhotse Developers & Traders DCIT, Ward 12(3)(2) Pvt. Ltd., Raheja Chambers, Room No. 363, Aayakar Linking Road, Santaxruz (West), Vs. Bhavan, M.K. Road, Mumbai-400054. Mumbai-20. PAN: AABCL0079N Apellant Respondent Appellant by : Shri Nishit Gandhi (AR) Respondent by : Shri R.P. Meena (CIT-DR) Date of Hearing : 02.05.2018 Date of Pronouncement : 31.07.2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER; 1. The instant appeal by assessee under section 253 of the Income-tax Act…

EXPRESS INFRASTRUCTURE PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 930/CHNY/2017[2009-10]Status: DisposedITAT Chennai18 Jun 2018AY 2009-10

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.930/Chny/2017 "नधा"रण वष"/Assessment Year:2009-10 M/S. Express Infrastructures Pvt. Ltd., The Deputy Commissioner Of Express Estates, No. 2, Club House Vs. Income Tax, Road, Mount Road, Chennai 600 002. Company Circle Ii(1), [Pan: Aabce5521G] Chennai. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Sandhya Rani, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 03.05.2018 घोषणा क" तार"ख /Date Of Pronouncement : 13.06.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai Dated 30.12.2016 Relevant To The Assessment Year 2009-10. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Has Erred In Holding That The Interest Receipt Of ₹.62,77,671/- Is Income & Is To Be Assessed As Income From Other Sources.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Sandhya Rani, JCIT

Section 143(3)

…आयकर अपील"य अ"धकरण, “बी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.930/Chny/2017 "नधा"रण वष"/Assessment Year:2009-10 M/s. Express Infrastructures Pvt. Ltd., The Deputy Commissioner of Express Estates, No. 2, Club House Vs. Income Tax, Road, Mount Road, Chennai 600 002. Company Circle II(1), [PAN: AABCE5521G] Chennai. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri G…

SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 194ASection 194CSection 194JSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 132/CTK/2016: Asst. Year 2011-12 C.O.No.15/CTK/2016 (in ITA No.201/CTK/2016) Assessment Year: 2012-13 Subhalaxmi Agencies Pvt Vs. Joint Commissioner of Income Tax, Raagne-2, 3rd Ltd., At: Gopinathpur Sahi, PO: Rajsunakhala, Dist: floor, Aayakar Bhavan, Nayagarh. Rajaswa Vihar, Bhubaneswar. PAN/GIR No.AAJCS 7772 D (Appellant) .. ( Respondent) ITA No. 174 & 201/CTK/2016 Assessment Years : 2011-2012 & 2012-13 Joint Commissioner of Vs. Subhalaxmi Agencies P…

ITO, BANGALORE vs. M/S BANK NOTE PAPER MILLS INDIA PVT. LTD.,, BANGALORE

In the result, Revenue’s appeal for asst

ITA 1162/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Income-Tax Officer, Ward-1(1)(3), Bengaluru. . Appellant Vs. M/S Bank Note Paper Mill India Pvt. Ltd., 1St Floor, S.R Complex, No.2, Thavarekere Main Road, S.G Palya, Drc Post, Bengaluru. . Respondent Pan – Aaecb3245M Appellant By : Shri B.R Sunil Kumar Singh, Cit Respondent By : Smt. Prathiba, Advocate Date Of Hearing : 7-11-2017 Date Of Pronouncement : -11-2017 O R D E R

For Appellant: Shri B.R Sunil Kumar Singh, CITFor Respondent: Smt. Prathiba, Advocate

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Income-tax Officer, Ward-1(1)(3), Bengaluru. . Appellant Vs. M/s Bank Note Paper Mill India Pvt. Ltd., 1st Floor, S.R Complex, No.2, Thavarekere Main Road, S.G Palya, DRC Post, Bengaluru. . Respondent PAN – AAECB3245M Appellant by : Shri B.R Sunil Kumar Singh, CIT Respondent by : Smt. Prathiba, Advocate Date of Hearing : 7-11-2017 Date of Pronouncement : -11-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by Revenue is directed against the…

DCIT, NEW DELHI vs. M/S. NTPC- SAIL POWER CO. PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 5717/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Sept 2017AY 2010-11

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 115JSection 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-5717/Del/2014 (Assessment Year: 2010-11) vs DCIT NTPC-Sail Power Co. Pvt. Ltd. Circle 13(1) 4th Floor, NBCC Tower, New Delhi. 15, Bhikaji Cama Place, New Delhi. AABCN5467A Assessee by Sh. M.P. Rastogi, Adv. Revenue by Sh. S.P. Gupta, Sr. DR Date of Hearing 11.09.2017 Date of Pronouncement 26.09.2017 ORDER PER SHRI K. NARSIMHA CHARY, J.M. Challenging the order dated 23.07.2014 in appeal no. 95/13- 14 passed by the Ld. Commissioner of Income Tax (Appeals)-XVI…

M/S TASK INFOTECH (P) LTD.,,GURGAON vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5531/DEL/2016[2009-10]Status: DisposedITAT Delhi28 Apr 2017AY 2009-10

Bench: Shri B.P. Jainassessment Year 2009-10 Task Infotech (P) Ltd., Vs. Ito, Ward-25(1), 3Rd Floor, Tower-D, New Delhi. Global Business Park, M.G. Road, Gurgaon. Pan: Aacct 9302R (Appellant) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : Shri K.V.S. Krishna, C.A.

For Respondent: Ms. Bedobani Chaudhuri

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER Assessment Year 2009-10 Task Infotech (P) Ltd., Vs. ITO, Ward-25(1), 3rd Floor, Tower-D, New Delhi. Global Business Park, M.G. Road, Gurgaon. PAN: AACCT 9302R (Appellant) (Respondent) Revenue by : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(s) by : Shri K.V.S. Krishna, C.A. सुनवाई क" तार"ख/Date of Hearing : 25/04/2017 घोषणा क" तार"ख /Date of Pronouncement: 28/04/2017 ORDER This appeal of the assessee arises from the order of learned CIT(A)- 33, New Delhi, vide order dated 17.08.2016 for the assessment year 20…