CIT v. Orient Express Co. Pvt. Ltd. Vs. IAC

14 ITD 506Income Tax Appellate Tribunal1985#22490 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Orient Express Co. Pvt. Ltd. Vs. IAC

Kotak Mahindra Bank Ltd, Mumbai vs. DCIT Cir 2(3)(2), Mumbai

In the result, the assessee’s appeal is partly allowed as above

ITA 681/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Sept 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Sanjay Singh
Section 1Section 115WSection 147Section 36

…at the time of considering the claim of deduction made by the assessee and not before making any deduction. The I.T.A.T. drew support for its findings from the decision of he Delhi High Court in the case of CIT Vs. Orient Express Co. Pvt. Ltd. Vs. IAC (1985) 14 ITD 506 (Delhi), the decision of the Special Bench of the ITAT Chandigarh Bench in the case of M/s Punjab State Industrial Corporation Ltd. Vs. DCIT, 102 ITD 1 (Chd)(SB) and the decision of the Hon'ble Apex Court in the case of Karimjee Pvt. Ltd vs DCIT (2005) 193 CTR (SC) 55. The I.T.A.T., therefore, held that the assessee is entitled to deduction u/s 36…

The State Bank of India, Patiala vs. Asstt.Commissioner of Income Tax, Patiala

The appeal of the Revenue is dismissed

ITA 861/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Feb 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D & The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D & The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Alok Kumar,CIT DR
Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The State Bank of India, Vs. The A.C.I.T., (Successor of State Bank of Patiala) Circle Patiala, The Mall, Patiala. PAN: AACCS0143D & The A.C.I.T., Vs. The State Bank of India, Circle Patiala, The Mall, Patiala. PAN: AACCS0143D The A.C.I.T., Vs. The State Bank of India, Circle Patiala, The Mall, Patiala. PAN: AACCS0143D The State Bank of India, Vs. The A.C.I.T., (Successor of State Bank of Patiala) Circle Patiala, The Mall, Patiala. PAN: AACCS0143D & The A.C.I.T.,…

ACIT, Patiala vs. M/S the State Bank of Patiala, Patiala

The appeal of the Revenue is dismissed

ITA 721/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh09 Feb 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D & The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D & The A.C.I.T., Vs. The State Bank Of India, Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D The State Bank Of India, Vs. The A.C.I.T., (Successor Of State Bank Of Patiala) Circle Patiala, The Mall, Patiala. Pan: Aaccs0143D

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Alok Kumar,CIT DR
Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The State Bank of India, Vs. The A.C.I.T., (Successor of State Bank of Patiala) Circle Patiala, The Mall, Patiala. PAN: AACCS0143D & The A.C.I.T., Vs. The State Bank of India, Circle Patiala, The Mall, Patiala. PAN: AACCS0143D The A.C.I.T., Vs. The State Bank of India, Circle Patiala, The Mall, Patiala. PAN: AACCS0143D The State Bank of India, Vs. The A.C.I.T., (Successor of State Bank of Patiala) Circle Patiala, The Mall, Patiala. PAN: AACCS0143D & The A.C.I.T.,…

CIT v. Orient Express Co. Pvt. Ltd. Vs. IAC (14 ITD 506) — Cited in 3 Judgments | BharatTax