How many judgments cite CIT v. Kirloskar Systems Ltd.?

29 judgments on BharatTax cite CIT v. Kirloskar Systems Ltd. (40 Taxmann.com 124), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Kirloskar Systems Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 36(1)(vii), Section 144B, Section 147, Section 250, Section 143(3).

CIT v. Kirloskar Systems Ltd.

40 Taxmann.com 124High Court2013#4165 most cited

What is CIT v. Kirloskar Systems Ltd. authority for?

Provisions for gratuity and leave encashment, based on actuarial valuation, are accrued liabilities and deductible for computing book profits under Section 115JB, following commercial practice and accountancy principles.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Kirloskar Systems Ltd. · Section 115JB · MAT computation · provision for gratuity · provision for leave encashment · actuarial valuation · unascertained liability · accrued liability · book profits · commercial expediency · accepted principle of commercial practice and accountancy

Also reported as

220 Taxmann 1

Sections most often in play

Section 115JB Section 36(1)(vii)Section 144B Section 147 Section 250 Section 143(3)Section 144C(3)Section 263

Issues it is cited on

section 115ja section 115jb(2)mat credit section 36(1)(vii)book profits block of assets section 115j section 115jb section 36(1)(iii)commercial expediency arm's length price section 36(1)

Judgments citing CIT v. Kirloskar Systems Ltd.

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR

Section 115Section 115JSection 144BSection 147Section 250

…`IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax Ayakar Bhavan, Shakthan, Thampuran Nagar, Thrissur, Thrissur Kerala- 680006 …………. Appellant Vs The CSB Bank Ltd ST. Thomas College Road, Thrissur, Thrissur, Kerala- 680020 [PAN: AABCT0024D] …………. Respondent Appearance For the Appellant/Assessee : Shri Satish Modi, CA For the Respondent/Department : Shri. Sanjit Kumar Das, CIT DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 30.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial M…

LUPIN LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

SCHINDLER INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-RANGE 15(3)(2), MUMBAI, MUMBAI

ITA 7311/MUM/2018[2014-15]Status: DisposedITAT Mumbai06 Jun 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

Section 115Section 115JSection 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Powai, Mumbai -400076 [PAN: AAECS1548J] Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Assessee by Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by Shri Ajay Chandra, CIT-DR Date of Hearing 08-04-2025 Date of Pronouncement : 06-06-2025 ORDER PER…

SCHINDLER INDIA PVT. LTD.,MUMBAI vs. DCIT-CIR-15(3)(2), MUMBAI

ITA 7326/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Jun 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Chandani ShahFor Respondent: Shri Ajay Chandra, CIT-DR

Section 115Section 115JSection 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Powai, Mumbai -400076 [PAN: AAECS1548J] Assessee by : Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 06-06-2025…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

ITA 389/BANG/2023[2015-16]Status: DisposedITAT Bangalore26 Sept 2023AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Ananthan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 147Section 250Section 36(1)(viia)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.388 & 389/Bang/2023 Assessment years : 2014-15 & 2015-16 M/s. Canara Bank Vs. The Deputy Commissioner (erstwhile Syndicate Bank), of Income Tax, FM Wing, Head Office, Circle 2(1)(1), 112, J.C. Road, Bangalore. Bangalore – 560 002. PAN: AAACC 6106G APPELLANT RESPONDENT Appellant by : Shri S. Ananthan, CA Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.09.2023 Date of Pronouncement : 26.09.2023 O R D E R Per Bench These…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

ITA 388/BANG/2023[2014-15]Status: DisposedITAT Bangalore26 Sept 2023AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Ananthan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 147Section 250Section 36(1)(viia)Section 5

NATURAL REMEDIES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the assessee’s appeal is allowed

ITA 755/BANG/2022[2011-12]Status: DisposedITAT Bangalore20 Oct 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Gudimella V P Pavan Kumar

Section 115JSection 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2011-12 Natural Remedies Pvt. Ltd., Vs. The Deputy Commissioner of Plot No.5-B, Veerasandra Income Tax, Industrial Area, Veerasandra, Circle 3(1)(1), Bangalore – 560 100. Bengaluru. PAN: AAACN 6990N APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Gudimella V P Pavan Kumar, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 20.10.2022 O R D E R Per Padmavathy S., Accountant Member T…

M/S SOUTHERN TPETROCHEMICAL INDUSTRIES CORPRATION LIMITED,CHENNAI vs. ITO, CORPORATE WARD-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 232/CHNY/2022[2017-18]Status: DisposedITAT Chennai23 Sept 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita No.232/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 M/S.Southern Petrochemical V. The Income Tax Officer, Industries Corporation Ltd., Corporate Ward-3(1), 88, Spic House, Mount Road, Chennai. Guindy, Chennai-600 032. [Pan:Aaacs 4668 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.R.Vijayaraghavan, Adv. &

Section 115JSection 143Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ीवी. दुगा" राव,माननीय"ाियकसद"एवं "ीजी. मंजूनाथा, माननीयलेखासद"केसम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.232/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 M/s.Southern Petrochemical v. The Income Tax Officer, Industries Corporation Ltd., Corporate Ward-3(1), 88, SPIC House, Mount Road, Chennai. Guindy, Chennai-600 032. [PAN:AAACS 4668 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R.Vijayaraghavan, Adv. &…

MUKAND LTD,MUMBAI vs. DCIT 3(2), MUMBAI

In the result, the appeal filed by the assessee ITA no 5879/M/2019 is dismissed and ITA

ITA 1626/MUM/2012[2006-07]Status: DisposedITAT Mumbai17 Mar 2022AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Ms. Vasanti Patel. ARFor Respondent: Mr. S.N. Kabra.DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.5879/Mum/2019 (Assessment Year: 2006-07) Mukund Limited, DCIT – 3(2), Bajaj Bhavan, 3rd Floor, Aayakar Bhavan, बनाम/ 226, Nariman Point, M.K. Road, New Marine Vs. Mumbai – 400021. Lines, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACM5008R (""थ" / Respondent) .. (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Ms. Vasanti Patel. AR ""थ" की ओर से/Respondent by : Mr. S.N. Kabra.DR सुनवाई की तारीख / Date of Hearing 21/01/2022 घोषणा की तारीख /Dat…

M/S. JEANS KNIT PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 706/BANG/2020[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)

Section 115JSection 143(3)Section 250Section 80J

…t is done based on actuarial valuation the same cannot be held as an unascertained liability and cannot be added for the purpose of computing the book profits u/s.115JB. The Hon’ble Jurisdictional High Curt in the case of CIT VS. Kirloskar Systems Ltd, (2013) 40 Taxmann.com 124 (Kar) held that “The Apex Court in the case of Bharat Earth Movers Vs. CIT [2000] 245 ITR 428 has held that an assessee who is Page 24 of 27 maintaining the account on mercantile System, a liability already accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of business, r…

ACIT, CIRCLE-19(2), NEW DELHI vs. PASUPATI ACRYLON LTD, NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes and that of the Revenue is dismissed

ITA 8200/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri Anil Gandhi, Sr. D.RFor Respondent: Shri Suresh Gupta, C.A

Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA No.8200/Del./2018 Assessment Year 2015-16 The ACIT, M/s. Pasupati Acrylon Circle – 19 (2), Limited, M-14, Connaught vs., Room No.221, C.R. Circus, Middle Circle, New Building, I.P. Estate, Delhi – 110 001. New Delhi - 110002 (Appellant) (Respondent) For Revenue : Shri Suresh Gupta, C.A. For Assessee : Shri Anil Gandhi, Sr. D.R. Date of Hearing : 09.12.2021 Date of Pronouncement : 21.12.2021 ORDER PER R.K. PANDA, A.M. This appeal filed by the Revenue is dir…

M/S. CORPORATION BANK,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MANGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 1108/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Nov 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.S.Ananthan, CAFor Respondent: Sri.Pradeep Kumar, CIT-DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM and Shri George George K, JM ITA No.1108/Bang/2019 : Asst.Year 2013-2014 M/s.Union Bank of India The Deputy Commissioner of (Erstwhile Corporation Bank) Income-tax, Circle 2(1) v. Mangalore. Central Accounts Department 6th Floor, Union Bank Bhavan 239 Vidhan Bhavan Marg, Nariman Point, Mumbai – 400021. PAN : AAACU0564G. (Appellant) (Respondent) ITA No.170/PAN/2019 : Asst.Year 2013-2014 The Deputy Commissioner of M/s.Union Bank of India Income-tax, Circle 2(1) (Erstwhile Corporation Bank) v. Mumbai – 400 021. Mang…

M/S CORPORATE BANK ,MANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX , MANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 1679/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Nov 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.S.Ananthan, CAFor Respondent: Sri.Pradeep Kumar, CIT-DR

Section 115JSection 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM and Shri George George K, JM ITA No.1679/Bang/2018 : Asst.Year 2014-2015 M/s.Union Bank of India The Principal Commissioner of (Erstwhile Corporation Bank) Income-tax, v. Mangalore. Central Accounts Department 6th Floor, Union Bank Bhavan 239 Vidhan Bhavan Marg Nariman Point Mumbai – 400 021. PAN : AAACU0564G. (Appellant) (Respondent) Appellant by : Sri.S.Ananthan, CA Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 17.11.2021 Date of Hearing : 16.11.2021 O R D E R Per George George K, JM This…

DCIT, CIRCLE - 3(1) , KOLKATA vs. M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2074/KOL/2019[2009-10]Status: DisposedITAT Kolkata30 Jul 2021AY 2009-10

Bench: Shri A. T. Varkey, Hon’Ble & Dr. M. L. Meena, Hon’Ble]

Section 115JSection 143(3)

…1 M/s SPPL Property Management Pvt. Ltd., AY 2009-10 आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri A. T. Varkey, Hon’ble Judicial Member and Dr. M. L. Meena, Hon’ble Accountant Member] I.T.A. No. 2074/Kol/2019 Assessment Year: 2009-10 Deputy Commissioner of Income- Vs. M/s. SPPL Property Management tax, Circle-3(1), Kolkata. Pvt. Ltd. (PAN: AAICS7168Q) Appellant Respondent Date of Hearing (Virtual) 27.07.2021 Date of Pronouncement 30.07.2021 For the Appellant Smt. Ranu Biswas, Addl. CIT For the Respondent None ORDER Per Bench: This is an appeal…

ESSAR INVESTMENTS LTD,MUMBAI vs. ACIT 6(2)(2), MUMBAI

In the result, additional ground No

ITA 1942/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Jan 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R

Section 143(3)Section 144C(13)Section 43BSection 92BSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Aaradhana Realities ACIT 6(2)(2), Ltd. (Formerly known as Aayakar Bhavan, Essar Investments Ltd.) M.K. Road, Manickam Complex, Mumbai - 400020 Ground Floor, Vs. 1/3, General Patters Road, Chennai, Tamilnadu- 600 002 PAN: AABCE0686Q (Appellant) (Respondent) Present for: Assessee by : Shri Nishant Thakkar, A.R. Shri Hiten Chande, A.R. Ms. Jasmin Amalsadvala, A.R Revenue by : Shri Sunil Deshpande, D.R. Date of Hearing : 11.12.2020 Date o…

DCIT, CIRCLE - 3, KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD., KOLKATA

In the result, the appeal of revenue is dismissed

ITA 50/KOL/2009[2002-03]Status: DisposedITAT Kolkata03 Dec 2020AY 2002-03

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 260A

…1 The Peerless General Finance & Investment Co. Ltd., AY 2002-03 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 50/Kol/2009 Assessment Year: 2002-03 Deputy Commissioner of Income-tax, Vs. The peerless General Finance & Circle-3, Kolkata. Investment Co. Ltd., (PAN:AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 24.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Immokaba Jamir, CIT, D…

M/S HAJEE A.P.BAVA & COMPANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is

ITA/555/2018HC Karnataka19 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 142(1)Section 143(1)Section 143(2)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.555 OF 2018 BETWEEN: M/S. HAJEE A.P. BAVA AND COMPANY CONSTRUCTIONS PVT. LTD. HAPBCO TOWER, #32, 9TH MAIN ROAD RPC LAYOUT, HAMPINAGAR VIJAYANAGAR, BENGALURU-560104 PAN: AACCH 1218 C (REPRESENTED BY ITS VICE PRESIDENT FINANCE, MR. SUNDARAM VENKATARAMAN AGED ABOUT 49 YEARS S/O M. VENKATARAMAN) ... APPELLANT (BY SRI. CHYTHANYA K.K. ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE –…

R SYSTEMS INTERNATIONAL LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 690/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Oct 2019AY 2008-09

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 10ASection 10A(4)Section 115JSection 154Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 690/DEL/2013 (A.Y. 2008-09) R.Systems International Ltd. Vs. DCIT B-104 A, Circle-15(1) Greater Kailash-I New Delhi New Delhi PAN : AABCR9541B (APPELLANT) (RESPONDENT) Appellant by Sh. Satyen Sethi, Adv. Sh. Sh. A.T.Panda, Adv. Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 19.09.2019 Date of Pronouncement 30.10.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 04.12.2012 passed by CIT(A)…

GLOABAL MANSIONS P.LTD,MUMBAI vs. ITO WD 2(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1192/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjeet Singhassessment Year: 2012-13

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R

Section 115JSection 143(1)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJEET SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Global Mansions P. ITO WD 2(1)(4), Ltd., Aayakar Bhavan, Now Merged with Lenient Mumbai - 400020 Finvest P. Ltd., Vs. Off No.2, 3rd Floor, Crescent Chambers, 56 Tamrind Lane, Fort, Mumbai – 400 023 PAN: AAACG1923H (Appellant) (Respondent) Present for: Assessee by : Shri Manish Shah, A.R. Ms. Niyanta Mehta, A.R. Revenue by : Shri Chaudhary Arun Kumar Singh, D.R. Date of Hearing : 17.07.2019 Date of Pronouncement : 13.09.2019 O R D E R…

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD.,, PUNE

In the result, both the appeals are partly allowed

ITA 342/PUN/2014[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

Section 115JSection 195(2)Section 201(1)Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.342/PUN/2014 िनधा"रण वष" / Assessment Year : 2009-10 DCIT, Circle-4, iGate Global Solutions Ltd., Pune Vs. 158-162(P), EPIP Phase-II, Whitefield, Bangalore – 560066 PAN : AABCM4573E (Appellant) (Respondent) आयकर अपील सं. / IT(TP) A. No.10/BANG/2014 िनधा"रण वष" / Assessment Year : 2009-10 Capgemini Technology ACIT, Range-11, Services India Limited Vs. Bangalore (earlier known as iGATE Global Solutions Ltd.), Plot No.14, Rajiv Gandhi Infotech…

Showing 1–20 of 29 · Page 1 of 2