Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT

273 ITR 353High Court2005#12576 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2017.

Judgments citing Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT

REWAS PORTS LTD,MUMBAI vs. ASST CIT RG 7(2), MUMBAI

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 758/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Apr 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Vijay MehtaFor Respondent: Dr.P.Danial
Section 10(35)Section 143(3)Section 56(1)Section 57

…anderpaul sugar: company Ltd versus C.LT (All) 280 ITR 612, Bokaro steel Ltd versus CIT (patna) 170 ITR 545, CIT versus Coromandel Siemens Ltd (SC) 234 ITR 412, C.LT versus auto cast Ltd (SC) 248 ITR 110, Consolidated fibers and chemicals Ltd versus CIT (Cal) 273 ITR 353, Skayef Ltd versus DCIT (ITAT, Bangalore) 71 ITD 419, Godavari fertilisers and chemicals Ltd versus CIT (AP) 198 ITR 388 and CIT versus Hindustan Electro graphite's Ltd (MP) 177 ITR 465, CIT versus Tamil Nadu industrial development Corporation Ltd (Mad) 189 ITR 670, CIT versus newscentre jute mills co-operative Ltd (Cal) 118 ITR 1005, CIT versus…

NARPAT MEHTA, MUMBAI vs. ACIT CEN CIR 4(1), MUMBAI

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

ITA 2153/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…ntions:- (((i) Radha Swami Satsang v. CIT (1962) 193 ITR 321 (SC) (ii) CIT v. Darius Pandole (20.11) 330 fTR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. CIT - 273 ITR 353 (Cal.) (v) CIT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 (vi) CIT v. Sujani Textile Pvt. Ltd. - 151 fTR 653 (vii) CIT v. Amritaben Shah - 238 ITR 777 (Del.) (viii) CIT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. fTO - 106 ITR 1 (SC)" Thus, the assessee contended that the addition of Rs. 47,22,282/-…

NARPAT MEHTA, MUMBAI vs. ACIT CEN CIR 4(1), MUMBAI

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

ITA 2151/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Sept 2016AY 2005-06

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…ntions:- (((i) Radha Swami Satsang v. CIT (1962) 193 ITR 321 (SC) (ii) CIT v. Darius Pandole (20.11) 330 fTR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. CIT - 273 ITR 353 (Cal.) (v) CIT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 (vi) CIT v. Sujani Textile Pvt. Ltd. - 151 fTR 653 (vii) CIT v. Amritaben Shah - 238 ITR 777 (Del.) (viii) CIT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. fTO - 106 ITR 1 (SC)" Thus, the assessee contended that the addition of Rs. 47,22,282/-…

DCIT CEN CIR 23 CEN RG 7, MUMBAI vs. RASESH B KANAKIA, MUMBAI

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3195/MUM/2014[2008-09]Status: DisposedITAT Mumbai10 Feb 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…ntions:- “(i) Radha Swami Satsang v. ClT (1962) 193 ITR 321 (SC) (ii) ClT v. Darius Pandole (2011) 330 ITR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the a…

DCIT CEN CIR 23 CEN RG 7, MUMBAI vs. RASESH B KANAKIA, MUMBAI

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3194/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…ntions:- “(i) Radha Swami Satsang v. ClT (1962) 193 ITR 321 (SC) (ii) ClT v. Darius Pandole (2011) 330 ITR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the a…

DCIT CEN CIR 23 CEN RG 7, MUMBAI vs. RASESH B KANAKIA, MUMBAI

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3193/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Feb 2016AY 2006-07

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…ntions:- “(i) Radha Swami Satsang v. ClT (1962) 193 ITR 321 (SC) (ii) ClT v. Darius Pandole (2011) 330 ITR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the a…

DCIT CEN CIR 23 CEN RG 7, MUMBAI vs. RASESH B.KANAKIA, MUMBAI

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3192/MUM/2014[2005-06]Status: DisposedITAT Mumbai10 Feb 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…ntions:- “(i) Radha Swami Satsang v. ClT (1962) 193 ITR 321 (SC) (ii) ClT v. Darius Pandole (2011) 330 ITR 485 (Bom) (iii) DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the a…

COMMISSIONER OF INCOME TAX-V N vs. DAMANJIT SINGH

ITA/166/2000HC Delhi12 Jan 2007

…This decision is, however, distinguishable in its application to the present case in that Section 80HHC clearly uses the words ‘derived from’ and not ‘attributable to’. 10. The judgment of the Calcutta High Court in Consolidated Fibers v. CIT (2005) 273 ITR 353 (Cal) was in the context of Section 56 read with Section 57(iii). The question was whether the interest paid on borrowed capital could go to reduce the income from short-term deposits during the relevant assessment year when the assessee had not commenced business. It was held that the interest income was 2007:DHC:9-DB income from other so…

Co. Ltd. (2013) 215 Taxman 616 (Gujarat) (iv) Consolidated Fibres & Chemicals Ltd. v. ClT (273 ITR 353) — Cited in 8 Judgments | BharatTax