CIT v. Kesar Sugar Works Ltd.

239 ITR 398Reported decision#20116 most cited
4

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

Judgments citing CIT v. Kesar Sugar Works Ltd.

SRI RAMESH HARISH ,BANGALORE vs. INCOME TAX OFFICER WARD-2(1), BANGALORE

In the result, the appeals of the revenue and assessee are dismissed

ITA 585/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…enditure u/s. 37 of the Act and placed reliance upon the judgment of the Hon’ble Supreme Court in the case of Indian Molasses Co. (P) Ltd. v. CIT, 37 ITR 66 (SC) and the judgment of the Hon’ble Bombay High Court in the case of CIT v. Kesar Sugar Works Ltd., 239 ITR 398. The AO accordingly disallowed the provision of Rs.30,01,400 made towards medical liability for future claim and added to the total income of the assessee. 23. Aggrieved, the assessee preferred an appeal and filed written submissions before the CIT(Appeals). The CIT(Appeals) re-examined the claim of assessee and was not convinced with the con…

DCIT vs. SANDUR MANGNIES AND IRON ORES LTD.,,

In the result, the appeals of the revenue and assessee are dismissed

ITA 585/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…enditure u/s. 37 of the Act and placed reliance upon the judgment of the Hon’ble Supreme Court in the case of Indian Molasses Co. (P) Ltd. v. CIT, 37 ITR 66 (SC) and the judgment of the Hon’ble Bombay High Court in the case of CIT v. Kesar Sugar Works Ltd., 239 ITR 398. The AO accordingly disallowed the provision of Rs.30,01,400 made towards medical liability for future claim and added to the total income of the assessee. 23. Aggrieved, the assessee preferred an appeal and filed written submissions before the CIT(Appeals). The CIT(Appeals) re-examined the claim of assessee and was not convinced with the con…

M/S THE SANDUR MANGANESE & IRON ORES LTD.,,BELLARY vs. DCIT, BELLARY

In the result, the appeals of the revenue and assessee are dismissed

ITA 559/BANG/2013[2008-09]Status: DisposedITAT Bangalore11 Oct 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…enditure u/s. 37 of the Act and placed reliance upon the judgment of the Hon’ble Supreme Court in the case of Indian Molasses Co. (P) Ltd. v. CIT, 37 ITR 66 (SC) and the judgment of the Hon’ble Bombay High Court in the case of CIT v. Kesar Sugar Works Ltd., 239 ITR 398. The AO accordingly disallowed the provision of Rs.30,01,400 made towards medical liability for future claim and added to the total income of the assessee. 23. Aggrieved, the assessee preferred an appeal and filed written submissions before the CIT(Appeals). The CIT(Appeals) re-examined the claim of assessee and was not convinced with the con…

M/S THE SANDUR MANGANESE & IRON ORES LTD.,,BELLARY vs. DCIT, BELLARY

In the result, the appeals of the revenue and assessee are dismissed

ITA 558/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…enditure u/s. 37 of the Act and placed reliance upon the judgment of the Hon’ble Supreme Court in the case of Indian Molasses Co. (P) Ltd. v. CIT, 37 ITR 66 (SC) and the judgment of the Hon’ble Bombay High Court in the case of CIT v. Kesar Sugar Works Ltd., 239 ITR 398. The AO accordingly disallowed the provision of Rs.30,01,400 made towards medical liability for future claim and added to the total income of the assessee. 23. Aggrieved, the assessee preferred an appeal and filed written submissions before the CIT(Appeals). The CIT(Appeals) re-examined the claim of assessee and was not convinced with the con…

CIT v. Kesar Sugar Works Ltd. (239 ITR 398) — Cited in 4 Judgments | BharatTax