CIT v. Taxtool

386 ITR 267High Court2016#3193 most cited
37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT v. Taxtool

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 94/JPR/2015[2012-13]Status: DisposedITAT Jaipur23 Feb 2018AY 2012-13
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 93/JPR/2015[2011-12]Status: DisposedITAT Jaipur23 Feb 2018AY 2011-12
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 208/JPR/2015[2012-13]Status: DisposedITAT Jaipur23 Feb 2018AY 2012-13
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 207/JPR/2015[2011-12]Status: DisposedITAT Jaipur23 Feb 2018AY 2011-12
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 421/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 420/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 313/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. DCIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 311/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…e order of the ld. CIT(A) qua this issue. We further note that the Hon’ble jurisdiction High Court in case of Pr. ITA No. 311 & 420/JP/2014 323/JP/2016, CO. No. 07/JP/2016 313& 421/JP/14, 93,207,94& 208/JP/2015 CIT vs. Rajasthan state Seed Corporation Ltd. 386 ITR 267 has also decided this issue an identical issue in favour of the assessee. 13. Ground No. 3 is regarding disallowance made by the AO in respect of contribution to State Renewal Fund was allowed by the ld. CIT(A). 14. We have heard ld. DR as well as AR and considered the relevant material on record. At the outset we note that an identical issue…

M/S Vodafone East Limited (Formerly Known As Vodafone Essar East Limited), Kolkata vs. ACIT, Cir-7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

DCIT, Circle - 7, Kolkata vs. Vodafone Essar East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

ACIT, Circle - 7, Kolkata vs. Vodafone Essar East Ltd., Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Ltd., Kolkata vs. Addl. CIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Ltd., Kolkata vs. JCIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

ACIT, Circle - 7, Kolkata vs. Hutchison Telecom East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

ACIT, Jaipur vs. Rajasthan State Road Development & Construction Corp. Ltd., Jaipur

In the result, appeal of the Revenue in ITA No

ITA 123/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 Apr 2017AY 2012-13
For Appellant: Shri P.C.Parwal (CA)For Respondent: Smt. Nina Jaif ( Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 36(1)Section 43BSection 80I

…sallowance of Rs. 20 lakhs made on account of contribution to State Renewal Funds. We find that the similar issue has been decided in favour of the assessee by the judgment of the Hon’ble Rajasthan 3 M/s Rajasthan State Road Development & Construction Corp. 386 ITR 267. Respectively following the Judgment of the High Court, we do not see any reason to interfere into the order of the ld. CIT (A), therefore, same is hereby affirmed. Therefore, the ground raised by the Revenue is dismissed. 5. Ground no. 2 is against deletion of addition made on account of disallowance of prior period expenses of Rs. 1,97,491/…