CIT v. Philips Software Centre (P.) Ltd.

95 Taxmann.com 214High Court2018#13036 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2020 to 2023.

Sections most often in play

Section 143(3)Section 144BSection 144C(13)

Judgments citing CIT v. Philips Software Centre (P.) Ltd.

DCIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed and cross- objections by the assessee are allowed for statistical purposes

ITA 2556/KOL/2018[2013-14]Status: DisposedITAT Kolkata24 Feb 2023AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 2555/Kol/2018 Assessment Year : 2012-13 DCIT, Circle-10(2), Kolkata Vs M/s. Vesuvius India Ltd. P-104, Taratalla Road, Kolkata- 700 088. PAN: AAACV8995Q Appellant Respondent C.O. No. 02/Kol/2021 (Arising out of ITA No. 2555/Kol/2018 Assessment Year : 2012-13 M/s. Vesuvius India Ltd. Vs DCIT, Circle-10(2), Kolkata P-104, Taratalla Road, Kolkata- 700 088. PAN: AAACV8995Q Cross-Objector Respondent I.T.A. No. 2556/Kol/2018 Assessment Year : 2013-14 DCIT, Circ…

DCIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed and cross- objections by the assessee are allowed for statistical purposes

ITA 2555/KOL/2018[2012-13]Status: DisposedITAT Kolkata24 Feb 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 2555/Kol/2018 Assessment Year : 2012-13 DCIT, Circle-10(2), Kolkata Vs M/s. Vesuvius India Ltd. P-104, Taratalla Road, Kolkata- 700 088. PAN: AAACV8995Q Appellant Respondent C.O. No. 02/Kol/2021 (Arising out of ITA No. 2555/Kol/2018 Assessment Year : 2012-13 M/s. Vesuvius India Ltd. Vs DCIT, Circle-10(2), Kolkata P-104, Taratalla Road, Kolkata- 700 088. PAN: AAACV8995Q Cross-Objector Respondent I.T.A. No. 2556/Kol/2018 Assessment Year : 2013-14 DCIT, Circ…

M/S. Te Connectivity Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 Dat…

DCIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

Appeal is dismissed

ITA 1718/KOL/2018[2011-12]Status: DisposedITAT Kolkata19 Aug 2020AY 2011-12

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2011-12

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “Virtual C” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2011-12 Dy. Commissioner of M/s Vesuvius India Ltd., बनाम Income Tax, Circle-10(2), P 104, Tara Tala Road, / Aayakar Bhawan, P-7, V/s. Kolkata-700 088 Chowrinighee Square, 3rd [PAN No.AAACV 8995 Q] Floor, Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri. Sanjay Paul, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ashish Poddar, FCA ""यथ" क" ओर से/By Respondent 13-08-2020 सुनवाई क" ता…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 207/KOL/2018[2010-11]Status: DisposedITAT Kolkata26 Feb 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 206/KOL/2018[2009-10]Status: DisposedITAT Kolkata26 Feb 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 1333/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

Vesuvius India Limited, Kolkata vs. Addl. CIT, Range - 10, Kolkata

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

ITA 1289/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

CIT v. Philips Software Centre (P.) Ltd. (95 Taxmann.com 214) — Cited in 8 Judgments | BharatTax