CIT v. Ennar Steel and Alloy (P) Ltd.

261 ITR 347Reported decision#24071 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,276 Indian tax judgments — from 2016 to 2016.

Judgments citing CIT v. Ennar Steel and Alloy (P) Ltd.

Ashok Leyland Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the Revenue in ITA

ITA 2834/CHNY/2014[1995-96]Status: DisposedITAT Chennai23 Sept 2016AY 1995-96

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2825, 2826 & 2827/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06, 2006-07 & 2007-2008. The Deputy Commissioner Of M/S. Ashok Leyland Ltd, Income Tax, Vs. No.1, Sardar Patel Road, Large Taxpayer Unit -Ii, Guindy, Chennai 600 101. Chennai 600 032. [Pan Aaaca 4651L] (Department) (Assessee )

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Arun C. Bharath, IRS, CIT
Section 35D(2)Section 35D(2)(c)

…d back the issue to the record of the Assessing Officer with a direction to compute the deduction in accordance with the provisions of the Act and in view of the decision of the Jurisdictional High Court in the case of CIT vs. Ennar Steel and Alloy (P) Ltd. (261 ITR 347). Consequently the Assessing Officer passed a giving effect order dated 10.5.2005 whereby out of the total expenses claimed by the assessee, only "16,60,762/- were treated as allowable as per ITAT order. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). ITA Nos.2825 to 2827, 2834 :- 4 -: to 2839…

DCIT, Chennai vs. Ashok Leyland Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 2827/CHNY/2014[2007-08]Status: DisposedITAT Chennai23 Sept 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2825, 2826 & 2827/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06, 2006-07 & 2007-2008. The Deputy Commissioner Of M/S. Ashok Leyland Ltd, Income Tax, Vs. No.1, Sardar Patel Road, Large Taxpayer Unit -Ii, Guindy, Chennai 600 101. Chennai 600 032. [Pan Aaaca 4651L] (Department) (Assessee )

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Arun C. Bharath, IRS, CIT
Section 35D(2)Section 35D(2)(c)

…d back the issue to the record of the Assessing Officer with a direction to compute the deduction in accordance with the provisions of the Act and in view of the decision of the Jurisdictional High Court in the case of CIT vs. Ennar Steel and Alloy (P) Ltd. (261 ITR 347). Consequently the Assessing Officer passed a giving effect order dated 10.5.2005 whereby out of the total expenses claimed by the assessee, only "16,60,762/- were treated as allowable as per ITAT order. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). ITA Nos.2825 to 2827, 2834 :- 4 -: to 2839…

DCIT, Chennai vs. Ashok Leyland Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 2825/CHNY/2014[2005-06]Status: DisposedITAT Chennai23 Sept 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2825, 2826 & 2827/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06, 2006-07 & 2007-2008. The Deputy Commissioner Of M/S. Ashok Leyland Ltd, Income Tax, Vs. No.1, Sardar Patel Road, Large Taxpayer Unit -Ii, Guindy, Chennai 600 101. Chennai 600 032. [Pan Aaaca 4651L] (Department) (Assessee )

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Arun C. Bharath, IRS, CIT
Section 35D(2)Section 35D(2)(c)

…d back the issue to the record of the Assessing Officer with a direction to compute the deduction in accordance with the provisions of the Act and in view of the decision of the Jurisdictional High Court in the case of CIT vs. Ennar Steel and Alloy (P) Ltd. (261 ITR 347). Consequently the Assessing Officer passed a giving effect order dated 10.5.2005 whereby out of the total expenses claimed by the assessee, only "16,60,762/- were treated as allowable as per ITAT order. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). ITA Nos.2825 to 2827, 2834 :- 4 -: to 2839…

CIT v. Ennar Steel and Alloy (P) Ltd. (261 ITR 347) — Cited in 3 Judgments | BharatTax