CIT v. Karur Vysya Bank

54 Taxmann.com 324High Court2015#21173 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing CIT v. Karur Vysya Bank

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1348/CHNY/2016[2006-07]Status: DisposedITAT Chennai20 Jan 2020AY 2006-07

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1347/CHNY/2016[2003-04]Status: DisposedITAT Chennai20 Jan 2020AY 2003-04

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1346/CHNY/2016[2002-03]Status: DisposedITAT Chennai20 Jan 2020AY 2002-03

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

THE ITO 8(1)(4), MUMBAI vs. M/S. GTC INDUSTRIES LTD, MUMBAI

In the result, Department’s appeal is dismissed

ITA 7223/MUM/2007[2003-2004]Status: DisposedITAT Mumbai13 Apr 2016AY 2003-2004

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

…in to repair and replacement of the software. Hence, it cannot be treated as capital expenditure and in support of such contention, learned Authorised Representative relied upon the decision of the Hon'ble Madras High Court in CIT v/s Karur Vysya Bank, [2015] 54 Taxmann.com 324 (Mad.). 7 M/s. GTC Industries Ld. 6. The learned Departmental Representative relied upon the order of the learned Commissioner (Appeals) and the Assessing Officer. 7. We have considered the submissions of the parties and perused the material available on record. On a perusal of the assessment order, it is noticed that the Assessing Offi…

CIT v. Karur Vysya Bank (54 Taxmann.com 324) — Cited in 4 Judgments | BharatTax