CIT v. Tamil Nadu Industrial Investment Corporation Ltd (TIIC)

88 Taxmann.com 528High Court2017#16263 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing CIT v. Tamil Nadu Industrial Investment Corporation Ltd (TIIC)

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. BALMER LAWRIE AND CO LTD

In the result, the appeal filed by the revenue is dismissed on the ground

ITAT/259/2022HC Calcutta13 Apr 2023

Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(3)Section 260A

…of Commissioner of Income Tax Versus Tamil Nadu Industrial Investment Corporation Limited 7 wherein one of the substantial questions of law was whether the tribunal had enough material 7 [2017] 88 Taxmann.com 528 (Mad) ITAT NO. 259 OF 2022 REPORTABLE Page 16 of 18 to hold and was it right in holding that the loans to the company in liquidation had become bad debts and ought to be written off. In t…

ACIT, CIRCLE - 5(2), KOLKATA, KOLKATA vs. M/S. BALMER LAWRIE & CO. LTD., , KOLKATA

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

ITA 98/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Oct 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 111/Kol/2018 Assessment Years: 2012-13 Balmer Lawrie & Co. Ltd. DCIT 21 Netaji Subhas Road, Circle-5(2), Vs. Kolkata-700 001. Kolkata. (PAN: AABCB 0984 E) Appellant Respondent I.T.A. No. 98/Kol/2018 Assessment Years: 2012-13 DCIT Balmer Lawrie & Co. Ltd. Circle-5(2), 21 Netaji Subhas Road, Vs. Kolkata. Kolkata-700 001. (PAN: AABCB 0984 E) Appellant Respondent For the Appellant Shri D.S. Damle…

BALMER LAWRIE & CO. LTD., ,KOLKATA vs. DCIT, CIRCLE - 5(2), KOLKATA, KOLKATA

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

ITA 111/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Oct 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 111/Kol/2018 Assessment Years: 2012-13 Balmer Lawrie & Co. Ltd. DCIT 21 Netaji Subhas Road, Circle-5(2), Vs. Kolkata-700 001. Kolkata. (PAN: AABCB 0984 E) Appellant Respondent I.T.A. No. 98/Kol/2018 Assessment Years: 2012-13 DCIT Balmer Lawrie & Co. Ltd. Circle-5(2), 21 Netaji Subhas Road, Vs. Kolkata. Kolkata-700 001. (PAN: AABCB 0984 E) Appellant Respondent For the Appellant Shri D.S. Damle…

WEST BENGAL ELECTRONIC INDUSTRIES DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 1982/KOL/2013[2009-10]Status: DisposedITAT Kolkata24 Aug 2018AY 2009-10

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 Dcit, Circle-1, Kolkata -Vs- M/S West Bengal Electronics Industry Development Corp. Ltd. [Pan: Aaacw 2411 Q] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR
Section 139(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 DCIT, Circle-1, Kolkata -vs- M/s West Bengal Electronics Industry Development Corp. Ltd. [PAN: AAACW 2411 Q] (Appellant) (Respondent) I.T.A Nos. 1981&1982/Kol/2013 Assessment Years : 2008-09 & 2009-10 M/s West Bengal Electronics Industry Development Corp. Ltd. -vs- DCIT, Circle-1, Kolkata [PAN: AAACW 2411 Q] (Appellant) (Respondent) For the Department : Shri Md. Usman, CIT DR Shri S. Dasgupta, Addl. CIT DR For the A…

WEST BENGAL ELECTRONIC INDUSTRIES DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. A.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 1981/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2018AY 2008-09

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 Dcit, Circle-1, Kolkata -Vs- M/S West Bengal Electronics Industry Development Corp. Ltd. [Pan: Aaacw 2411 Q] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR
Section 139(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 DCIT, Circle-1, Kolkata -vs- M/s West Bengal Electronics Industry Development Corp. Ltd. [PAN: AAACW 2411 Q] (Appellant) (Respondent) I.T.A Nos. 1981&1982/Kol/2013 Assessment Years : 2008-09 & 2009-10 M/s West Bengal Electronics Industry Development Corp. Ltd. -vs- DCIT, Circle-1, Kolkata [PAN: AAACW 2411 Q] (Appellant) (Respondent) For the Department : Shri Md. Usman, CIT DR Shri S. Dasgupta, Addl. CIT DR For the A…

D.C.I.T CIR - 1,KOLKATA, KOLKATA vs. M/S WEST BENGAL ELECTRONICS INDUSTRY DEVELOPMENT CORPORATION LTD, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 1945/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2018AY 2008-09

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 Dcit, Circle-1, Kolkata -Vs- M/S West Bengal Electronics Industry Development Corp. Ltd. [Pan: Aaacw 2411 Q] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR
Section 139(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 DCIT, Circle-1, Kolkata -vs- M/s West Bengal Electronics Industry Development Corp. Ltd. [PAN: AAACW 2411 Q] (Appellant) (Respondent) I.T.A Nos. 1981&1982/Kol/2013 Assessment Years : 2008-09 & 2009-10 M/s West Bengal Electronics Industry Development Corp. Ltd. -vs- DCIT, Circle-1, Kolkata [PAN: AAACW 2411 Q] (Appellant) (Respondent) For the Department : Shri Md. Usman, CIT DR Shri S. Dasgupta, Addl. CIT DR For the A…

CIT v. Tamil Nadu Industrial Investment Corporation Ltd (TIIC) (88 Taxmann.com 528) — Cited in 6 Judgments | BharatTax