Coastal Corporation Ltd. v. Jt. CIT

118 TTJ 563Income Tax Appellate Tribunal2008#22143 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2016 to 2018.

Judgments citing Coastal Corporation Ltd. v. Jt. CIT

ITO, Ward-2(2), Hyderabad vs. Gold Chick Hatcheries and Food Ltd, Hyd, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 668/HYD/2016[2011-12]Status: DisposedITAT Hyderabad29 Nov 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12 Income-Tax Officer, Vs. M/S Gold Chick Hatcheries & Ward – 2(2), Hyderabad Foods Ltd., Hyderabad. Pan – Aabcg4056E Appellant Respondent Revenue By: Smt. Alka Rajavanshi Jain Assessee By: Shri Ramesh Babu Kilaru Date Of Hearing: 26/09/2018 Date Of Pronouncement: /11/2018 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri Ramesh Babu KilaruFor Respondent: Smt. Alka Rajavanshi Jain
Section 115JSection 28Section 3(1)Section 4Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Income-tax Officer, vs. M/s Gold Chick Hatcheries & Ward – 2(2), Hyderabad Foods Ltd., Hyderabad. PAN – AABCG4056E Appellant Respondent Revenue by: Smt. Alka Rajavanshi Jain Assessee by: Shri Ramesh Babu Kilaru Date of hearing: 26/09/2018 Date of pronouncement: /11/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the Revenue against order of CIT(A) - 2, Hyderabad, dated 29/01/2016 for AY 2011-12. 2. Brief facts of t…

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…decision of the Tribunal Mumbai bench in the case of DCIT Vs. Essar Steels Ltd reported in 40 taxmann.com 537 (Mumbai–Trib) and Tribunal Visakhapatnam bench in the case of coastal Corporation limited versus Joint Commissioner of Income-tax, reported in (2008) 118 TTJ 563 (VISAKHA) . 15.3 On the other hand, the Ld. CIT(DR) relying on the judgment of the Delhi High Court in the case of Steel Authority of India Limited Vs. Commissioner of Income Tax, reported in 20 taxmann.com 198 (Delhi), wherein the claim of depreciation disallowed by the AO to the extent of loans waived off by the government was upheld by the Ho…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…decision of the Tribunal Mumbai bench in the case of DCIT Vs. Essar Steels Ltd reported in 40 taxmann.com 537 (Mumbai–Trib) and Tribunal Visakhapatnam bench in the case of coastal Corporation limited versus Joint Commissioner of Income-tax, reported in (2008) 118 TTJ 563 (VISAKHA) . 15.3 On the other hand, the Ld. CIT(DR) relying on the judgment of the Delhi High Court in the case of Steel Authority of India Limited Vs. Commissioner of Income Tax, reported in 20 taxmann.com 198 (Delhi), wherein the claim of depreciation disallowed by the AO to the extent of loans waived off by the government was upheld by the Ho…

Coastal Corporation Ltd. v. Jt. CIT (118 TTJ 563) — Cited in 3 Judgments | BharatTax