CIT v. Shaw Wallace Distilleries Ltd.

70 Taxmann.com 381High Court2016#21411 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. Shaw Wallace Distilleries Ltd.

LATE SHRI NAVINCHANDRA SAKALCHAND DALAL, LEGAL HERI DIPAK N. DALAL,AHMEDABAD vs. ITO, WARD-5(2)(3)., AHMEDABAD

In the result the appeal of the assessee is allowed for the statistical purposes

ITA 415/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad09 Mar 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 415/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2012-13)

For Appellant: Shri S. N. Divatia, A.R

Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 415/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2012-13) Late Shri Navinchandra Income Tax Officer बनाम/ Sakalchand Dalal Circle 5(2)(3), Vs. Legal Heir Dipak N. Dalal Ahmedabad 5, Shalimar, Krishna Society, Panchvati, Ahmedabad 380006 Gujarat "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAUPD3656R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri S. N. Divatia, A.R. Shr…

IPSOS RESEARCH P. LTD,MUMBAI vs. DCIT CIT CIR 10(1)(1), MUMBAI

ITA 1517/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &

Section 234ASection 40

…herefore, the assessment was perfectly valid. Reliance has been placed on following judicial pronouncements:- (i) GE Medical Systems (India) Pvt. Ltd. Vs ACIT [IT(TP) No. 563/Bang/2016 Bangalore Tribunal 21/04/2017] (ii) CIT Vs Shaw Wallace Distilleries Ltd. [70 Taxmann.com 381 Calcutta High Court 06/06/2016] (iii) Subhlakshmi Vanijya (P) Ltd. Vs. CIT [60 Taxmnan.com 60 Kolkata Tribunal 30/07/2015] (iv) Maruti Suzuki India Ltd. Vs. DCIT [72 Taxmann.com 164 Delhi Tribunal 21/07/2016] (v) Jitendra Chandralal Navlani Vs Union of India [80 Taxmann.com 107 Bombay High Court 08/06/2016] 6.1 We have carefully considere…

IPSOS RESEARCH P.LTD,MUMBAI vs. ADDL CIT CIR 11(2), MUMBAI

ITA 1177/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &

Section 234ASection 40

DIEBOLD SYSTEMS P.LTD,MUMBAI vs. DCIT CIR 12(2)(1), MUMBAI

The appeal of the assessee is allowed, as above

ITA 1060/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2009-10

For Appellant: Shri Deepak ChopraFor Respondent: Mrs. Malathi Sridharan/

Section 143(3)Section 195Section 40Section 9(1)(vi)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER : A.Y : 2009-10 Diebold Systems Pvt. Ltd., Vs. DCIT-12(2)(1), Mumbai (Successor to Diebold India Pvt. Ltd.) (Respondent) Rolta Tower-1, 5th floor, Plot no. 39, Central Road, MIDC, Marol, Andheri (E), Mumbai 400 093. PAN : AAACD3206C (Appellant) Appellant by : Shri Deepak Chopra Respondent by : Mrs. Malathi Sridharan/ Shri V. Jenardhanan Date of Hearing : 09/03/2018 Date of Pronouncement : 23/03/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee…