CIT v. Kanoria General Dealers P Ltd.

159 ITR 524High Court1986#22849 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,219 Indian tax judgments — from 2015 to 2022.

Judgments citing CIT v. Kanoria General Dealers P Ltd.

Shri Kanav Khanna, Amritsar vs. The Asstt. Commissioner of Income-Tax, Amritsar

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 77/Asr/2015 Assessment Year: 2010-11 Sh. Kanav Khanna Vs. Asstt. Commissioner of Income 569-A, Basant Avenue Tax, Circle V, Amritsar Amritsar [PAN: AATPK 5859L] (Appellant) (Respondent) Appellant by : Sh. R. K. Magow, CA Respondent by: Sh. Rahul Dhawan, CIT-DR Date of Hearing: 21.04.2022 Date of Pronouncement: 12.07.2022 ORDER Per Anikesh Banerjee, JM: The instant appeal was filed by the assessee against the order of the ld. Commissioner of Inco…

DCIT-Central Circle-XI, Kolkata vs. Shri Mayank Daga, Kolkata

In the result, Revenue’s appeal stands partly allowed

ITA 2486/KOL/2013[2011-12]Status: DisposedITAT Kolkata02 Jun 2017AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

Section 132Section 132(1)Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2011-12 DCIT, Central Circle-XI, V/s. Shri Mayank Daga, Room No. 311, 3rd 66/2 Nimtola Ghat Floor, Aayakar Bhawan Street, Kolkata-06 Poorva, 110, Shanty [PAN No.AFJPD 3170 L] Pally, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Gouten Hangshing, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Manish Tiwari, AR ""यथ" क" ओर से/By Respondent 18-04-2017 सुनवाई क" तार"ख/Date of Hearing 02-05-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E…

DCIT, Circle - 8, Kolkata vs. M/S. E.I.H. Ltd., Kolkata

In the result, the appeal of the revenue in ITA NO

ITA 2182/KOL/2006[2003-04]Status: DisposedITAT Kolkata09 Dec 2015AY 2003-04

Bench: : Shri M. Balaganesh

For Appellant: Shri R.N Bajoria, Sr.Advocate &For Respondent: Shri Rajat Subhra Biswas, ld.CIT/DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…he date of setting up of business till the date of commencement of business could be charged off as revenue expenditure or not. We find that this issue has been elaborately dealt with in the following cases :- a) CIT vs Kanoria General Dealers P Ltd – (1986) 159 ITR 524 (Cal) b) CIT vs Ramaraju Surgical Cotton Mills Ltd (1967) 63 ITR 478 (SC) c) CIT vs Hughes Escorts Communications Ltd (2009) 311 ITR 253 (Del) d) CIT vs Relaxo Footwears Ltd (2007) 293 ITR 231 (Del) – SLP by revenue against this order dismissed. The special leave petition filed by the revenue against this order is dismissed by the Supreme Cou…

CIT v. Kanoria General Dealers P Ltd. (159 ITR 524) — Cited in 3 Judgments | BharatTax