CIT v. Spencers & Co Ltd.

133 ITD 189Income Tax Appellate Tribunal2011#22399 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 115JBSection 133(6)Section 143(3)Section 154Section 32Section 40A(2)Section 43BSection 55(2)(aa)

Judgments citing CIT v. Spencers & Co Ltd.

DCIT, CC -1(4), Mumbai vs. M/S. Hindalco Industries Ltd., Mumbai

Accordingly, there is no substance raised by the department and the same is dismissed

ITA 619/KOL/2007[2003-04]Status: DisposedITAT Mumbai04 Jul 2024AY 2003-04
Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.612/KOL/2007 (Assessment Year:2003-04) M/s. Hindalco Industries Ltd Vs. DCIT (Earlier known as Indian CC-1(4), Aluminium Company Ltd.) Mumbai Ahura Centre, 1st Floor, (Earlier B Wing, Mahakali Caves Road, Deputy Andheri (E) Commissioner Mumbai-400 093 of PAN/GIR No.AAACH1201R Income Tax (Appellant) Circle-8, Kolkata (Respondent) ITA No.619/KOL/2007 (Assessment Year:2003-04) DCIT CC-1(4), Vs. M/s. Hindalco Industries Mumbai Ltd. (As a successor to M/s. Indian Aluminium Co. Lt…

M/S. Hindalco Industries Ltd.(Earlier Known As Indian Aluminium Company Ltd), Mumbai vs. DCIT, CC -1(4) (Earlier Deputy Commissioner of Income Tax Circle-8, Kolkatta), Mumbai

ITA 612/KOL/2007[2003-04]Status: DisposedITAT Mumbai04 Jul 2024AY 2003-04
Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.612/KOL/2007 (Assessment Year:2003-04) M/s. Hindalco Industries Ltd. Vs. DCIT (Earlier known as Indian Aluminium Company Ltd.) Ahura Centre, 1st Floor, B Wing, Mahakali Caves Road, Andheri (E) Mumbai-400 093 CC-1(4), Mumbai (Earlier Deputy Commissioner of Income Tax Circle-8, Kolkata PAN/GIR No.AAACH1201R (Appellant) (Respondent) ITA No.619/KOL/2007 (Assessment Year:2003-04) DCIT Mumbai CC-1(4), Vs. M/s. Hindalco Industries Ltd. (As a successor to M/s. Indian Aluminium Co…

M/S. Axis Aerospace & Technologies P Ltd., Bangalore vs. Commissioner of Income Tax, Bangalore

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

ITA 766/BANG/2017[2009-10]Status: DisposedITAT Bangalore20 Sept 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 M/S. Axis Aerospace & The Commissioner Of Technologies Pvt. Ltd., Income Tax 54, Richmond Road, Vs. (Appeals) – 14, Bangalore – 560 025. Bangalore. Pan: Aaccb1728K Appellant Respondent

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. R. Premi, JCIT (DR)
Section 14A

…for rejecting the claim of the appellant and has mechanically applied the provisions of section 14A. 21. The appellant draws your attention to the decisions of the courts in the cases of DCIT v Ashish Jhunjhunwala Kolkatta and DCIT v Philips Carbon Black Ltd 133 ITD 189. 22. For these and other grounds that may be urged at the time of hearing, the appellant prays that the Honorable Bench of the Tribunal may kindly delete the disallowance made under section 14A of the Income Tax Act” 3. At the very outset, it was submitted by ld. AR of assessee that in the present year, there is no exempt income earned by the ass…

CIT v. Spencers & Co Ltd. (133 ITD 189) — Cited in 3 Judgments | BharatTax