CIT v. Seshasavee Papers & Board Ltd.

243 ITR 421High Court2000#15419 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Seshasavee Papers & Board Ltd.

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 1998/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Aug 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…116) b. Royal Calcutta Turf Club vs DCIT (I.T.A No. 231/Kol/2013) c. CIT vs Idea Cellular Ltd. [2016] 76 taxmann.com 77 (Bombay) d. Daimler Chrysler India (P.) Ltd. vs DCIT [2018] 98 taxmann.com 53 (Pune - Tribunal) e. CIT Vs. Seshasayee Paper and Boards Ltd, 243 ITR 421 f. CIT Vs. Tata Robins Fraser Ltd reported in 211 Taxman 257 g. Indo Rama Synthetics (I) Ltd. vs CIT reported in [2009] 185 Taxman 277 (Delhi) 57. On the other hand, the ld. D/R vehemently argued supporting the order of the lower authorities. 58. We have heard rival contentions and perused the material placed before us. We find that the assessee…

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 2646/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Aug 2023AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…116) b. Royal Calcutta Turf Club vs DCIT (I.T.A No. 231/Kol/2013) c. CIT vs Idea Cellular Ltd. [2016] 76 taxmann.com 77 (Bombay) d. Daimler Chrysler India (P.) Ltd. vs DCIT [2018] 98 taxmann.com 53 (Pune - Tribunal) e. CIT Vs. Seshasayee Paper and Boards Ltd, 243 ITR 421 f. CIT Vs. Tata Robins Fraser Ltd reported in 211 Taxman 257 g. Indo Rama Synthetics (I) Ltd. vs CIT reported in [2009] 185 Taxman 277 (Delhi) 57. On the other hand, the ld. D/R vehemently argued supporting the order of the lower authorities. 58. We have heard rival contentions and perused the material placed before us. We find that the assessee…

The ACIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

ITA 1550/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2014-15

Bench: Us.

For Appellant: Shri Dinesh Singh, Sr. D.RFor Respondent: Shri Tushar Hemani, Sr. Adv
Section 250(6)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Suchitra Kamble, Judicial Member Assessment Year 2014-15 The Assistant M/s. Gujarat Ambuja Commissioner of Income Exports Ltd. Opp. Tax, Circle-2(1)(1), Vs Memnagar Fire Station, Ahmedabad Navjivan, Navrangpura, (Appellant) Ahmedabad PAN No: AAACG3980A (Respondent) Appellant by : Shri Dinesh Singh, Sr. D.R. Respondent by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Adv. Date of hearing : 17-02-2022 Date of pronouncement : 25-02-2022 आदेश/ORD…

The Dy. Commissioner of Income Tax, Circle-2(1)(1`), Ahmedabad vs. M/S. Gujarat Ambuja Exports Ltd., Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2037/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 3233/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2490/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

CIT v. Seshasavee Papers & Board Ltd. (243 ITR 421) — Cited in 6 Judgments | BharatTax