CIT v. McDowell & Co. Ltd.

52 Taxmann.com 15High Court2014#21034 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2020.

Judgments citing CIT v. McDowell & Co. Ltd.

Mahindra & Mahindra Ltd, Mumbai vs. Addl CIT Cir 2(2), Mumbai

In the result, this ground of appeal is

ITA 1448/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2020AY 2005-06

Bench: Shri Pawan Singh & Shri M Balaganesh(Virtual Hearing) Assessment Year : 2005 – 2006 Mahindra & Mahindra Ltd., Addl Cit Circle 2(2)(2), Mahindra Towers, Worli, Mumbai Mumbai 400 018 Pan Aaacm3025E Vs (Appellant) (Respondent) Assessment Year : 2005 – 2006 Addl Cit Circle 2(2)(2), Mahindra & Mahindra Ltd., Mumbai Mahindra Towers,Worli, Mumbai 400 018 Pan Aaacm3025E Vs (Appellant) (Respondent)

For Appellant: Shri Harish Mahajan -ARFor Respondent: Shri A Mohan CIT-DR
Section 40ASection 40A(9)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI, BENCH “J” BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER (VIRTUAL HEARING) Assessment Year : 2005 – 2006 Mahindra & Mahindra Ltd., Addl CIT Circle 2(2)(2), Mahindra Towers, Worli, Mumbai Mumbai 400 018 PAN AAACM3025E Vs (Appellant) (Respondent) Assessment Year : 2005 – 2006 Addl CIT Circle 2(2)(2), Mahindra & Mahindra Ltd., Mumbai Mahindra Towers,Worli, Mumbai 400 018 PAN AAACM3025E Vs (Appellant) (Respondent) For the assessee : Shri Harish Mahajan -AR For the Revenue : Shri A Mohan CIT-DR Date of Hearing : 23.06.2020 Date of Pronou…

Dholu Construction & Projects Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 3144/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad26 Sept 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 142(1)Section 143(2)Section 147Section 148Section 2(24)(x)Section 801ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. Nos: 3144, 3145 & 3146/AHD/2016 (Assessment Years: 2010-11, 2012-13 & 2013-14 ) Dholu Construction & V/S DCIT, Circle-1(1)(2), Prodjects Ltd. 401, Ahmedabad GalaArgos, B/h, Harikrupa Tower, Gujarat College Road, Ellisbridge, Ahmedbad-380006 (Appellant) (Respondent) ITA. Nos: 566 & 874/AHD/2017 (Assessment Year: 2011-12 ) Dholu Construction & V/S ACIT(OSD), Range-1, Prodjects Ltd. 401, Ahmedabad GalaArgos, B/h, Harikrupa Tower, Gujarat College Road, Ellisb…

Raymond Ltd, Mumbai vs. Addl CIT RG 2(3), Mumbai

In the result, the appeal is partly allowed

ITA 7794/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Oct 2015AY 2006-07

Bench: Shri N.K.Billaiya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Y.P.TrivediFor Respondent: Shri Sanjeev Kashyap
Section 14ASection 38

…4 taxmann.com 24 (Mum.) (SB)] in favour of the assessee and against the Revenue. The Counsel further pointed out that this issue is also decided by the Hon’ble High Court of Karnataka in favour of the assessee in the case of CIT v. McDowell & Co. Ltd. [(2014) 52 Taxmann.com 15 (Karnataka)]. The Departmental Representative fairly conceded to this. 5.2 We have carefully perused the order of the authorities below in the light of the decisions relied upon by the learned Counsel. We find force in the contention of the learned Senior Counsel. The facts in issues are squarely covered in favour of the assessee and again…

Raymond Ltd, Mumbai vs. Addl CIT RG 2(3), Mumbai

In the result, the appeal is partly allowed

ITA 7793/MUM/2010[2005-06]Status: DisposedITAT Mumbai28 Oct 2015AY 2005-06

Bench: Shri N.K.Billaiya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Y.P.TrivediFor Respondent: Shri Sanjeev Kashyap
Section 14ASection 38

…4 taxmann.com 24 (Mum.) (SB)] in favour of the assessee and against the Revenue. The Counsel further pointed out that this issue is also decided by the Hon’ble High Court of Karnataka in favour of the assessee in the case of CIT v. McDowell & Co. Ltd. [(2014) 52 Taxmann.com 15 (Karnataka)]. The Departmental Representative fairly conceded to this. 5.2 We have carefully perused the order of the authorities below in the light of the decisions relied upon by the learned Counsel. We find force in the contention of the learned Senior Counsel. The facts in issues are squarely covered in favour of the assessee and again…

CIT v. McDowell & Co. Ltd. (52 Taxmann.com 15) — Cited in 4 Judgments | BharatTax