Cochin Chemicals Pvt Ltd. v. CWT

241 ITR 166Supreme Court of India#17341 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2022 to 2022.

Judgments citing Cochin Chemicals Pvt Ltd. v. CWT

M/S. Eta Star Infopark, Bengaluru vs. The Principal Commissioner of Income Tax, Bengaluru-1, Bengaluru

ITA 248/BANG/2021[2016-17]Status: DisposedITAT Bangalore02 Sept 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Annamalai, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 2Section 263

…e assesse has “NIL” business income during F.Y.2015-2016. However, the assesse is claiming the following expenditures: ii) In para 4.5 “4.5 After going through the submissions, the assessee has placed reliance on Madras High Court case CIT vs Electron India (241 ITR 166). In the referred case, the assessee is a manufacturing concern engaged in the manufacturing of cadmium sulphide sale. However, there were no sales during the year. However, in the present case, the assessee firm is engaged ITA No.415/Bang/2020 & M/s. ETA Star Infopark, Bangalore Page 9 of 73 in the business of real estate development and there…

M/S. Eta Star Infopark, Bengaluru vs. Principal Commissioner of Income Tax-1, Bengaluru

ITA 415/BANG/2020[2015-16]Status: DisposedITAT Bangalore02 Sept 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Annamalai, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 2Section 263

…e assesse has “NIL” business income during F.Y.2015-2016. However, the assesse is claiming the following expenditures: ii) In para 4.5 “4.5 After going through the submissions, the assessee has placed reliance on Madras High Court case CIT vs Electron India (241 ITR 166). In the referred case, the assessee is a manufacturing concern engaged in the manufacturing of cadmium sulphide sale. However, there were no sales during the year. However, in the present case, the assessee firm is engaged ITA No.415/Bang/2020 & M/s. ETA Star Infopark, Bangalore Page 9 of 73 in the business of real estate development and there…

Income Tax Officer, Ward-2(1), Hyderabad vs. Ksk Wind Power Sankonahatti Athni Private Limied, Hyderabad

In the result, all the four appeals of the Revenue are allowed

ITA 34/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Jan 2022AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Energy Ward-2(1), Halagali Benchi Private Hyderabad. Limited, Hyderabad. Pan: Aaeck 1965 F (Appellant) (Respondent) Assessee By: Sri S. Rama Rao Revenue By: Sri Sunil Gowtham, Sr. Ar Assessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Power Ward-2(1), Sankonahatti Athni Hyderabad. Private Limited, Hyderabad. Pan: Aaeck 1900 C (Appellant) (Respondent) Assessee By: Sri S. Rama Rao Revenue By: Sri Sunil Gowtham, Sr. Ar Assessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Power Ward-2(1), Aminabhavi Chikodi Hyderabad. Private Limited, Hyderabad. Pan: Aaeck 1888 R (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Sri Sunil Gowtham, Sr. AR
Section 143(3)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER Assessment Year: 2014-15 Income Tax Officer, Vs. KSK Wind Energy Ward-2(1), Halagali Benchi Private Hyderabad. Limited, Hyderabad. PAN: AAECK 1965 F (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Sri Sunil Gowtham, Sr. AR Assessment Year: 2014-15 Income Tax Officer, Vs. KSK Wind Power Ward-2(1), Sankonahatti Athni Hyderabad. Private Limited, Hyderabad. PAN: AAECK 1900 C (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Sri S…

Income Tax Officer, Ward-2(1), Hyderabad vs. Ksk Wind Energy Halagali Benchi Private Limied, Hyderabad

In the result, all the four appeals of the Revenue are allowed

ITA 33/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Jan 2022AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Energy Ward-2(1), Halagali Benchi Private Hyderabad. Limited, Hyderabad. Pan: Aaeck 1965 F (Appellant) (Respondent) Assessee By: Sri S. Rama Rao Revenue By: Sri Sunil Gowtham, Sr. Ar Assessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Power Ward-2(1), Sankonahatti Athni Hyderabad. Private Limited, Hyderabad. Pan: Aaeck 1900 C (Appellant) (Respondent) Assessee By: Sri S. Rama Rao Revenue By: Sri Sunil Gowtham, Sr. Ar Assessment Year: 2014-15 Income Tax Officer, Vs. Ksk Wind Power Ward-2(1), Aminabhavi Chikodi Hyderabad. Private Limited, Hyderabad. Pan: Aaeck 1888 R (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Sri Sunil Gowtham, Sr. AR
Section 143(3)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER Assessment Year: 2014-15 Income Tax Officer, Vs. KSK Wind Energy Ward-2(1), Halagali Benchi Private Hyderabad. Limited, Hyderabad. PAN: AAECK 1965 F (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Sri Sunil Gowtham, Sr. AR Assessment Year: 2014-15 Income Tax Officer, Vs. KSK Wind Power Ward-2(1), Sankonahatti Athni Hyderabad. Private Limited, Hyderabad. PAN: AAECK 1900 C (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Sri S…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. L & T Metro Rail (Hyderabad) Limited, Hyderabad

In the result, appeal of the Revenue is allowed

ITA 1412/HYD/2019[2016-17]Status: DisposedITAT Hyderabad21 Jan 2022AY 2016-17

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2016-17 Dcit, Vs. L & T Metro Rail Circle-16(1), (Hyderabad) Limited, Hyderabad. Hyderabad. Pan: Aabcl 8521 D (Appellant) (Respondent) Assessee By: Shri Ashik Shah Revenue By: Sri B. Sunil Kumar, Dr Date Of Hearing: 25/10/2021 Date Of Pronouncement: 21/01/2022 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri Ashik ShahFor Respondent: Sri B. Sunil Kumar, DR
Section 143(3)Section 56

…1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 DCIT, Vs. L & T Metro Rail Circle-16(1), (Hyderabad) Limited, Hyderabad. Hyderabad. PAN: AABCL 8521 D (Appellant) (Respondent) Assessee by: Shri Ashik Shah Revenue by: Sri B. Sunil Kumar, DR Date of hearing: 25/10/2021 Date of pronouncement: 21/01/2022 ORDER PER A. MOHAN ALANKAMONY, AM.: This appeal is filed by the Revenue against the order of the Ld. CIT (A)-4, Hyderabad in appeal No. 4/10330/2018-19/ITO, Ward- 16(1)/CIT(A)-4, Hy…

Cochin Chemicals Pvt Ltd. v. CWT (241 ITR 166) — Cited in 5 Judgments | BharatTax