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.

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 124)

M/S Golden Gate Propeties Ltd vs. DCIT

In the result, the appeal by the assessee is treated as partly allowed

ITA 733/BANG/2013[2009-10]Status: DisposedITAT Bangalore14 Jun 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru

Section 115JSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Golden Gate Properties Ltd., Vs. The Deputy Commissioner of # 820, Golden House, 80 Feet Road, Income Tax, Koramangala 8th Block, Circle 11(3), Bangalore – 560 095. Bangalore. PAN: AAACG 5248H APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per N V Vasudevan, Vice President This…

Kerala State Electricity Board Ltd, Thiruvananthapuram vs. The ACIT, Cir-1(1), Tvm

In the result, the appeals filed by the assessee as well as by the Revenue are dismissed

ITA 30/COCH/2018[2009-10]Status: DisposedITAT Cochin01 Nov 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.29/Coch/2018 Assessment Year : 2009-10 The Assistant Commissioner Of Vs. M/S. Kerala State Electricity Board, Income-Tax,Circle-1(1), Vydyuthi Bhavan, Pattom, Trivandrum. Trivandrum-695 004. [Pan:Aabck 5896J]

Section 28Section 43B

…2008 order dated 19.07.2016 wherein the above principle was applied by following the judgment of the Karnataka High Court in the case of CIT vs Yokogawa India Ltd. reported in (2012) 17 Taxmann.com (Kar) and also CIT vs Kriloskar System Ltd reported in (2013) 40 Taxmann.com 124 (Kar) in the context of the admissibility/ allowability of the same in MAT computation u/ s. 115JB also. It was submitted that the larger Bench of Gujarat High Court to whom the above matter was referred concurred with the Division Bench ruling in the case of Indian Petrochemicals Ltd. (in contrast to another Division Bench ruling in Deepa…

ACIT, Trivandrum vs. Kerala State Electricity Board, Trivandrum

In the result, the appeals filed by the assessee as well as by the Revenue are dismissed

ITA 29/COCH/2018[2009-10]Status: DisposedITAT Cochin01 Nov 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.29/Coch/2018 Assessment Year : 2009-10 The Assistant Commissioner Of Vs. M/S. Kerala State Electricity Board, Income-Tax,Circle-1(1), Vydyuthi Bhavan, Pattom, Trivandrum. Trivandrum-695 004. [Pan:Aabck 5896J]

Section 28Section 43B

…2008 order dated 19.07.2016 wherein the above principle was applied by following the judgment of the Karnataka High Court in the case of CIT vs Yokogawa India Ltd. reported in (2012) 17 Taxmann.com (Kar) and also CIT vs Kriloskar System Ltd reported in (2013) 40 Taxmann.com 124 (Kar) in the context of the admissibility/ allowability of the same in MAT computation u/ s. 115JB also. It was submitted that the larger Bench of Gujarat High Court to whom the above matter was referred concurred with the Division Bench ruling in the case of Indian Petrochemicals Ltd. (in contrast to another Division Bench ruling in Deepa…

Maya Entertainment Ltd., Mumbai vs. ACIT - 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5089/MUM/2016[2009-10]Status: DisposedITAT Mumbai15 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Maya Entertainment Ltd., V. The Asstt. Cit – 11(1) Room No. 467, 4Th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053

For Appellant: Shri S.C. TiwariFor Respondent: Shri V. Vidyadhar

Section 115JSection 143(3)Section 154Section 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Maya Entertainment Ltd., v. The Asstt. CIT – 11(1) Room No. 467, 4th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053 PAN NO: AABCM 7192 B (Appellant) (Respondent) Assessee by : Shri S.C. Tiwari Shri Rutuja N. Pawar Department by : Shri V. Vidyadhar Date of Hearing : 04.04.2018 Date of Pronouncement : 15.06.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the…

Icici Securities Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, the appeal for the AY 2010-11 is partly allowed

ITA 4269/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Mar 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 Icici Securities Ltd. Dy. Commissioner Of Icici Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By : Mr. M.C. Omi Ningshen, Dr

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 ICICI Securities Ltd. Dy. Commissioner of ICICI Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. PAN No. AAACI0996E (Appellant) (Respondent) Assessee by : Mr. Yogesh A. Thar, AR Revenue by : Mr. M.C. Omi Ningshen, DR Date of Hearing : 02/02/2018 Date of pronouncement: 19/03/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are directed against the orde…

DCIT, Circle-1, Kolkata vs. M/S Mcnally Bharati Engineering Co.Ltd., Kolkata

In the result the appeal by the assessee is partly allowed

ITA 532/KOL/2012[2007-2008]Status: DisposedITAT Kolkata01 Mar 2017AY 2007-2008

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No.100/Kol/2011 Assessment Year : 2006-07

For Appellant: Shri Soumen Adak, FCAFor Respondent: Shri Vijayendra Kumar, JCIT

Section 115JSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No.100/Kol/2011 Assessment Year : 2006-07 D.C.I.T-Circle-1, -vs.- M/s. McNally Bharat Engineering Co.Ltd. Kolkata Kolkata [PAN : AABCM 9443 R] (Appellant) (Respondent) C.O.No.13/Kol/2011 (A/o I.T.A No.100/Kol/2011) Assessment Year : 2006-07 M/s. McNally Bharat Engineering Co.Ltd., -vs- D.C.I.T., Circle-1, Kolkata Kolkata [PAN : AABCM 9443 R] (Cross Objector) (Respondent) I.T.A No.532/Kol/2012 Assessment Year : 2007-08 D.C.I.T-Circle-1, -vs.- M/s. McNally Bharat Engineering…

Asst CIT 14(1)(2), Mumbai vs. Godrej Sara Lee Ltd, Mumbai

ITA 118/MUM/2015[2005-06]Status: DisposedITAT Mumbai22 Aug 2016AY 2005-06

For Appellant: Shri Falee H. Bilimoria-ARFor Respondent: Shri K.V. Vispute-DR

Section 115Section 115JSection 143Section 154Section 254(1)

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/118/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2005-06 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT- 14(1)(2) M/s. Godrej Sara Lee Ltd. (Now Room No.460, 4th Floor, amalgamated into Godrej…

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

CIT v. Kirloskar Systems Ltd.

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

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Judgments citing CIT v. Kirloskar Systems Ltd.