CIT v. Inden Biselers

47 Taxmann 225Reported decision1989#18046 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

section 36(2)business connectionsection 36(1)(vii)icdssection 36(1)(iii)commercial expediencycapital expendituresection 36(1)section 37(1)section 36section 37company

Judgments citing CIT v. Inden Biselers

M/S SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LIMITED,CHENNAI vs. THE ITO, CORPORTION WARD-3(1), CHENNAI

The appeal stand allowed in terms of our above order

ITA 388/CHNY/2023[2010-11]Status: DisposedITAT Chennai10 Jan 2024AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.388/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &
Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.388/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) M/s. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LTD.,CHENNAI vs. ITO, CHENNAI

The appeal stands partly allowed

ITA 207/CHNY/2023[2005-06]Status: DisposedITAT Chennai10 Jan 2024AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.206/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) & 2.आयकरअपील सं./ Ita No.207/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &
Section 143(3)Section 43B

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.206/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) & 2.आयकरअपील सं./ ITA No.207/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) M/s. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR…

SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LTD.,CHENNAI vs. ITO, CHENNAI

The appeal stands partly allowed

ITA 206/CHNY/2023[2005-06]Status: DisposedITAT Chennai10 Jan 2024AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.206/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) & 2.आयकरअपील सं./ Ita No.207/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &
Section 143(3)Section 43B

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.206/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) & 2.आयकरअपील सं./ ITA No.207/Chny/2023 (िनधा*रण वष* / Assessment Year: 2005-06) M/s. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR…

M/S. ASIATIC OXYGEN LTD.,,KOLKATA vs. ACIT, CIRCLE - 4(1), , KOLKATA

Appeal is allowed

ITA 2479/KOL/2018[2015-16]Status: DisposedITAT Kolkata31 Dec 2019AY 2015-16

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.2479/Kol/2018 ("नधा"रण वष" / Assessment Year: 2015-16) M/S. Asiatic Oxygen Ltd. Vs. Acit, Circle 4(1), Kolkata 8, B.B.D. Bag (East), Dalhousie Square, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca 6748 G (Appellant) .. (Respondent) Appellant By : Shri S.M. Surana, Advocate Respondent By : Shri Dhrubajyoti Roy, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Commissioner Of Income Tax (A) - 2, Kolkata Dated 16.11.2018 Passed In Case No.10418/Cit(A)-2/17-18 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Dhrubajyoti Roy, JCIT, Sr. DR
Section 143(3)Section 36(1)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं./I.T.A No.2479/Kol/2018 ("नधा"रण वष" / Assessment Year: 2015-16) M/s. Asiatic Oxygen Ltd. Vs. ACIT, Circle 4(1), Kolkata 8, B.B.D. Bag (East), Dalhousie Square, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 6748 G (Appellant) .. (Respondent) Appellant by : Shri S.M. Surana, Advocate Respondent by : Shri Dhrubajyoti Roy, JCIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, JM This assessee…

DCIT, CIR-12, KOLKATA, KOLKATA vs. M/S LINDE INDIA LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 323/KOL/2014[2006-07]Status: DisposedITAT Kolkata03 May 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)Section 35Section 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 DCIT, Circle-12, P-7, V/s. M/s Linde India Ltd. (M/s Chowringhee Squre, BOC India Ltd), Oxygen Aayakar Bhawan, 7th House, P-43, Taratala Floor, Kolkata-69 Road, Kolkata-700 088 [PAN No.AAACB 2528 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sital Chandra Das, JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri K. R. Vasudevan, AR ""यथ" क" ओर से/By Respondent 15-02-2017 सुनवाई क" तार"ख/Date of Hearing 03-05-2017 घोषणा क" तार"ख/Date of Pronouncement…

CIT v. Inden Biselers (47 Taxmann 225) — Cited in 5 Judgments | BharatTax