CIT v. Bokaro Steels Ltd.

236 ITR 316Supreme Court of India#20016 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2020.

Judgments citing CIT v. Bokaro Steels Ltd.

Road Infrastructure Development Company of Rajasthan Ltd, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

ITA 670/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Jul 2020AY 2013-14
For Appellant: Shri P.P. Pareek (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 14ASection 244ASection 35D

…has been examined at great length by the Coordinate Bench in its decision referred supra and therein the decision of the Hon’ble Supreme Court in case of Tuticorin Alkali Chemicals and Fertilizers (227 ITR 172) as well as decision in case of Bokaro steel Ltd (236 ITR 316) has been duly considered. The relevant findings of the Coordinate Bench in assessee’s own case in ITA No. 628/JP/2014 for A.Y. 2009-10 dated 11.08.2016 are reproduced as under: “2.18 From the above, it is evident that there are two sets of judgements of Hon’ble Supreme Court, proceedings on different lines of reasonings. The Hon’ble Delhi High c…

Road Infrastructure Development Company of Rajasthan Ltd, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

ITA 669/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Jul 2020AY 2012-13
For Appellant: Shri P.P. Pareek (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 14ASection 244ASection 35D

…has been examined at great length by the Coordinate Bench in its decision referred supra and therein the decision of the Hon’ble Supreme Court in case of Tuticorin Alkali Chemicals and Fertilizers (227 ITR 172) as well as decision in case of Bokaro steel Ltd (236 ITR 316) has been duly considered. The relevant findings of the Coordinate Bench in assessee’s own case in ITA No. 628/JP/2014 for A.Y. 2009-10 dated 11.08.2016 are reproduced as under: “2.18 From the above, it is evident that there are two sets of judgements of Hon’ble Supreme Court, proceedings on different lines of reasonings. The Hon’ble Delhi High c…

Road Infrastructure Development Company of Rajasthan Ltd, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

ITA 668/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Jul 2020AY 2011-12
For Appellant: Shri P.P. Pareek (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 14ASection 244ASection 35D

…has been examined at great length by the Coordinate Bench in its decision referred supra and therein the decision of the Hon’ble Supreme Court in case of Tuticorin Alkali Chemicals and Fertilizers (227 ITR 172) as well as decision in case of Bokaro steel Ltd (236 ITR 316) has been duly considered. The relevant findings of the Coordinate Bench in assessee’s own case in ITA No. 628/JP/2014 for A.Y. 2009-10 dated 11.08.2016 are reproduced as under: “2.18 From the above, it is evident that there are two sets of judgements of Hon’ble Supreme Court, proceedings on different lines of reasonings. The Hon’ble Delhi High c…

Brahma Center Development Pvt. Ltd., New Delhi vs. Pr. CIT-02, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 4341/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Shri R.K. Panda & Shri K.Narasimha Chary

Section 143(3)Section 144CSection 263

…the ld. AR is that the issue in this matter is a debatable one, inasmuch as subsequent to the decision in the case of M/s. Tuticorin Alkali Chemicals and Fertilizers Ltd. (supra), the Apex Court considered the issue in the case of CIT vs. Bokaro Steels Ltd., 236 ITR 316 (SC) and it is followed in a number of other cases by the Tribunal also. In view of this, it cannot be said that the view taken by the Ld. Assessing Officer is an improbable one. In support of his contentions, the ld. AR placed reliance on the decision in the case of ITO vs. DG Housing Projects Ltd., 343 ITR 329, PCIT vs. Modicare Ltd.in ITA No.…

CIT v. Bokaro Steels Ltd. (236 ITR 316) — Cited in 4 Judgments | BharatTax