CIT v. Indian Farmer Fertilizer Co-operative Ltd.

374 ITR 56High Court2015#24726 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

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Judgments citing CIT v. Indian Farmer Fertilizer Co-operative Ltd.

M/S Dcm Shriiram Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5221/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Oct 2019AY 2005-06

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 5221 & 5222/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06 & 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Dcm Shriram Ltd., 5Th Floor, Kanchenjunga Building, 18, Barakhamba Road, New Delhi-110001. …...........अपीलाथ"/Appellant Pan-Aaacd0097R Vs Dcit, Circle-7(1), …………. ू"यथ" / Respondent C.R.Building, New Delhi.

For Appellant: Sh. Pradeep Dinodia, CAFor Respondent: Ms. Ashima Neb, Sr.DR
Section 115JSection 154Section 240

…asked for was compensation, which could not be allowed to masquerade as interest on interest in appellate proceedings and also placed reliance in the decision of Hon’ble Delhi High Court in the case of CIT vs Indian Farmer Fertilizer Co-operative Ltd. [2015] 374 ITR 56 (Del.). 6. The assessee is in appeal against the order of CIT(A). 7. The Ld.AR for the assessee pointed out that it was not a case of interest on interest, but a case where though refund was determined in the hands of the assessee but the same was not issued alongwith the ITA No:5221 & 5222/Del/2016 Assessment Year: 2005-06 & 2009-10 order dete…

M/S Dcm Shriiram Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5222/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Oct 2019AY 2009-10

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 5221 & 5222/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06 & 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Dcm Shriram Ltd., 5Th Floor, Kanchenjunga Building, 18, Barakhamba Road, New Delhi-110001. …...........अपीलाथ"/Appellant Pan-Aaacd0097R Vs Dcit, Circle-7(1), …………. ू"यथ" / Respondent C.R.Building, New Delhi.

For Appellant: Sh. Pradeep Dinodia, CAFor Respondent: Ms. Ashima Neb, Sr.DR
Section 115JSection 154Section 240

…asked for was compensation, which could not be allowed to masquerade as interest on interest in appellate proceedings and also placed reliance in the decision of Hon’ble Delhi High Court in the case of CIT vs Indian Farmer Fertilizer Co-operative Ltd. [2015] 374 ITR 56 (Del.). 6. The assessee is in appeal against the order of CIT(A). 7. The Ld.AR for the assessee pointed out that it was not a case of interest on interest, but a case where though refund was determined in the hands of the assessee but the same was not issued alongwith the ITA No:5221 & 5222/Del/2016 Assessment Year: 2005-06 & 2009-10 order dete…

DCIT, Udupi vs. M/S Syndicate Bank, Manipal

In the result, the appeals filed by the revenue are dismissed

ITA 1188/BANG/2016[1984-85]Status: DisposedITAT Bangalore02 May 2017AY 1984-85

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri Nataraj, DCIT & Shri SiddappajiFor Respondent: Shri S.Ananthan & Smt.Lalitha R, CAs
Section 244A(1)Section 244A(2)

…k Asia Ltd (supra) and the Hon’ble Delhi High Court in the case of India Trade Promotion Organisation (supra). Subsequently, the Hon’ble Delhi High Court in the case of CIT vs. Indian Farmer Fertilizer ITA Nos.1188 to 1194/Bang/2016 Page 5 of 9 Co-Operative (374 ITR 56) had overruled its own decision in India Trade Promotion Organisation (supra) in the following words: 8. In Sandvik Asia Ltd. (supra), the Court admittedly was dealing with facts prior to the insertion of Section 244A. Therefore, it would be inappropriate for this Court to consider that judgment now as binding authority. More importantly, Sandvik…

CIT v. Indian Farmer Fertilizer Co-operative Ltd. (374 ITR 56) — Cited in 3 Judgments | BharatTax