CIT v. Sitex Industries Ltd.

82 Taxmann.com 171High Court2017#903 most cited

What is CIT v. Sitex Industries Ltd. authority for?

No disallowance for investments made out of surplus funds can be made if tax-free dividends are earned on such investments.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Sitex Industries Ltd. · section 14A · section 8D · surplus funds · tax free dividend · disallowance · investment income · rule 8d disallowance

Sections most often in play

Section 14ASection 143(3)Section 253(3)Section 43BSection 8DSection 10(34)Section 139(5)Section 143(2)

Issues it is cited on

section 14bsection 8d(2)(ii)section 33bsection 10(33)section 14(2)section 8drule 8d disallowancesection 134section 198section 80ia(5)section 92b(1)section 40a(7)

Judgments citing CIT v. Sitex Industries Ltd.

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 399/COCH/2023[2017-18]Status: DisposedITAT Cochin13 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 397/COCH/2023[2015-16]Status: DisposedITAT Cochin13 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 396/COCH/2023[2014-15]Status: DisposedITAT Cochin13 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 395/COCH/2023[2013-14]Status: DisposedITAT Cochin13 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 394/COCH/2023[2012-13]Status: DisposedITAT Cochin13 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 393/COCH/2023[2011-12]Status: DisposedITAT Cochin13 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Khurana Engineering Ltd., Ahmedabad vs. The ACIT.(OSD), Circle-1, Ahmedabad

ITA 2357/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2352/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2308/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2007-08

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

Pr. Commissioner of Income Tax vs. Dcm Shriram Ltd

The appeal is allowed

ITA - 566 / 2023HC Delhi09 Oct 2023

Bench: The Next Date Of Hearing.

Section 14Section 14ASection 37Section 92F

…$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 566/2023 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr Sanjeev Menon, Standing Counsel. versus DCM SHRIRAM LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R % 09.10.2023 Physical Hearing/Hybrid Hearing (as per request)] CM No. 51970/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three (3) days before the next date of heari…

Idbi Bank Ltd., Mumbai vs. ACIT-Ltu(2), Mumbai

In the result, appeal of the revenue is dismissed

ITA 4596/MUM/2019[2016-17]Status: DisposedITAT Mumbai28 Sept 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyalidbi Bank Ltd. 22Nd Floor, Idbi Tower, Wtc Complex, Cuffe Parade, Mumbai- 400 005. Pan: Aabci8842G ..... Appellant Vs. Acit Ltu (2) World Trade Centre, Cuffe Parade, Mumbai ..... Respondent

For Appellant: NoneFor Respondent: None
Section 115JSection 143(1)Section 143(3)Section 14ASection 250Section 36(1)Section 36(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER IDBI Bank Ltd. 22nd floor, IDBI Tower, WTC Complex, Cuffe Parade, Mumbai- 400 005. PAN: AABCI8842G ..... Appellant Vs. ACIT LTU (2) World Trade Centre, Cuffe Parade, Mumbai ..... Respondent & ACIT LTU (2) World Trade Centre, Cuffe Parade, Mumbai ...... Appellant Vs. IDBI Bank Ltd. 22nd floor, IDBI Tower, WTC Complex, Cuffe Parade, Mumbai- 400 005. PAN: AABCI8842G ...... Respondent IDBI Bank Ltd. Appellant by : None Respondent by : None Date of hearing : 27/07/2023…

DCIT-3(4), Mumbai vs. M/S Idbi Bank Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2937/MUM/2022[2017-2018]Status: DisposedITAT Mumbai11 May 2023AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit- 3(4) V. M/S. Idbi Bank Ltd 29Th Floor, Center-1 Central Processing Unit (Tds) World Trade Center, Cuffe Parade Plot No. 82/83, Elemach Bldg Mumbai- 400005 Road No. 7, Street No. 15 Midc, Andheri (E) Mumbai- 400093 Pan: Aabci8842G (Appellant) (Respondent) M/S. Idbi Bank Ltd V. Acit/Dcit-Ltu 22Nd Floor, Idbi Tower 29Th Floor, Centre No. 1 Wtc Complex, Cuffe Parade World Trade Centre, Cuffe Parade Mumbai- 400005 Mumbai- 400005 Pan: Aabci8842G (Appellant) (Respondent)

Section 115JSection 14ASection 18

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT- 3(4) v. M/s. IDBI Bank Ltd 29th Floor, Center-1 Central Processing Unit (TDS) World Trade Center, Cuffe Parade Plot No. 82/83, Elemach Bldg Mumbai- 400005 Road No. 7, Street No. 15 MIDC, Andheri (E) Mumbai- 400093 PAN: AABCI8842G (Appellant) (Respondent) M/s. IDBI Bank Ltd v. ACIT/DCIT-LTU 22nd Floor, IDBI Tower 29th floor, Centre No. 1 WTC Complex, Cuffe Parade World Trade Centre, Cuffe Parade Mumbai- 400005 Mumbai- 400005 PAN: AABCI8842G (App…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Reliance Infrastructure Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2796/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…st expenses should not be disallowed. He also placed reliance on the decision of the ITAT in its own case for AY 2013-14 and AY 2014-15, CIT(A) Order for AY 2015-16 in its own case and Supreme Court decision in case of Pr. CIT v. Sintex Industries Ltd. [2017] 82 Taxmann.com 171 and decision of the Hon‟ble Bombay High Court in case of CIT v. Reliance Utilities and Power Ltd. 313 ITR 340. In support of his without prejudice contention that the disallowance u/s. 14A ought to be restricted to exempt income, he placed reliance on the Supreme Court judgment in case of Principal Commissioner of Income-tax-2 v. Caraf Bui…

Reliance Infrastructure Ltd, Mumbai vs. Asstt. Commissioner of Income Tax 14(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2590/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…st expenses should not be disallowed. He also placed reliance on the decision of the ITAT in its own case for AY 2013-14 and AY 2014-15, CIT(A) Order for AY 2015-16 in its own case and Supreme Court decision in case of Pr. CIT v. Sintex Industries Ltd. [2017] 82 Taxmann.com 171 and decision of the Hon‟ble Bombay High Court in case of CIT v. Reliance Utilities and Power Ltd. 313 ITR 340. In support of his without prejudice contention that the disallowance u/s. 14A ought to be restricted to exempt income, he placed reliance on the Supreme Court judgment in case of Principal Commissioner of Income-tax-2 v. Caraf Bui…

Dcm Sriram Ltd, New Delhi vs. DCIT, Circle-7(1), New Delhi

In the result, this appeal of the assessee is partly allowed for

ITA 6220/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2013-14]

Section 14ASection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER [Assessment Year: 2013-14] M/s DCM Sriram Ltd. Dy. Commissioner of Income Tax, 5th Floor, Kanchenjunga Circle-7(1), Building, 18 Barakhamba Vs C.R. Building, Road, New Delhi-110002 New Delhi-110001 PAN-AAACD0097R Assessee Revenue Assessee by Sh. Pradeep Dinodia, CA and Sh. V.P. Gupta, Adv. Revenue by Sh. Vipul Kashyap, Sr. DR Date of Hearing 18.01.2023 Date of Pronouncement .01.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 35/COCH/2020[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 34/COCH/2020[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 33/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 311/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. The Federal Bank Ltd, Ernakulam

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 310/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…