CIT v. Sambandham Spinning Mills Ltd.

298 ITR 306Reported decision#24293 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 2(28a)disallowance of interest expendituredisallowance u/s 14asection 254section 14asection 153asection 132section 143(2)opportunity of being heardpersonsection 14section 143(3)

Judgments citing CIT v. Sambandham Spinning Mills Ltd.

Vaishnavi Infrastructure Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 728/BANG/2022[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…ales Corpn. Vs CIT reported in 298 ITR 298 2. Decision of Hon’ble Bombay High Court in case of CIT vs Reliance Utilities & Power Ltd. reported in 313 ITR 340 3. Decision of Hon’ble Madras High Court in case of CIT vs Sambandham Spinning Mills Ltd. reported in 298 ITR 306 7. She also relied on the decision of Coordinate Bench of this Tribunal in case of DCIT vs. Bosch Ltd. reported in (2017) 87 taxmann.com 351 in support of her contentions. 8. The Ld.AR then submitted that Hon’ble Supreme Court in case of South Indian Bank Ltd. vs. CIT in Civil Appeal No. 9606/2011 vide order dated 09/09/2021 has considered the is…

Vaishnavi Infrastructure Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 727/BANG/2022[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…ales Corpn. Vs CIT reported in 298 ITR 298 2. Decision of Hon’ble Bombay High Court in case of CIT vs Reliance Utilities & Power Ltd. reported in 313 ITR 340 3. Decision of Hon’ble Madras High Court in case of CIT vs Sambandham Spinning Mills Ltd. reported in 298 ITR 306 7. She also relied on the decision of Coordinate Bench of this Tribunal in case of DCIT vs. Bosch Ltd. reported in (2017) 87 taxmann.com 351 in support of her contentions. 8. The Ld.AR then submitted that Hon’ble Supreme Court in case of South Indian Bank Ltd. vs. CIT in Civil Appeal No. 9606/2011 vide order dated 09/09/2021 has considered the is…

Vaishnavi Infrastructure Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 695/BANG/2022[2012-13]Status: DisposedITAT Bangalore30 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…ales Corpn. Vs CIT reported in 298 ITR 298 2. Decision of Hon’ble Bombay High Court in case of CIT vs Reliance Utilities & Power Ltd. reported in 313 ITR 340 3. Decision of Hon’ble Madras High Court in case of CIT vs Sambandham Spinning Mills Ltd. reported in 298 ITR 306 7. She also relied on the decision of Coordinate Bench of this Tribunal in case of DCIT vs. Bosch Ltd. reported in (2017) 87 taxmann.com 351 in support of her contentions. 8. The Ld.AR then submitted that Hon’ble Supreme Court in case of South Indian Bank Ltd. vs. CIT in Civil Appeal No. 9606/2011 vide order dated 09/09/2021 has considered the is…