Commissioner of Income Tax, Central Circle, Bangalore v. Brindavan Beverages (P.) Ltd.

88 Taxmann.com 477High Court2017#14534 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 36(1)(iii)Section 143(3)Section 14ASection 263Section 43BSection 80IA(4)

Judgments citing Commissioner of Income Tax, Central Circle, Bangalore v. Brindavan Beverages (P.) Ltd.

SAURASHTRA CEMENT LIMITED,PORBANDAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 307/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.307/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner Of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 Pan : Aahfs5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Vimal Desai, Ld.Ar राज" की ओर से/Revenue By : Shri Sanja Punglia, Ld. Cit-Dr सुनवाई की तारीख/Date Of Hearing : 16/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/01/2026 Order

For Appellant: Shri Vimal Desai, ld.ARFor Respondent: Shri Sanja Punglia, Ld. CIT-DR
Section 143(3)Section 14ASection 263Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.307/RJT/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 PAN : AAHFS5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Vimal Desai, ld.AR राज" की ओर से/Revenue by : Shri Sanja Punglia, L…

ASSISTANT COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. BANGALORE INTERNATIONAL AIRPORT LIMITED, BANGALORE

In the result, the cross objection of the assessee is hereby partly allowed

ITA 1109/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Nandini Das, CIT-DR
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 1108 & 1109/Bang/2024 Assessment Year : 2018-19 & 2020-21 M/s. Bangalore International Airport Ltd., Alpha 2, The Assistant Commissioner Administrative Block, of Income Tax, Kempegowda International Circle – 1 (1)(1), Airport, Bangalore. Devanhalli, Vs. Bangalore. Karnataka – 560 300. PAN: AABCB8973D APPELLANT RESPONDENT & C.O. No. 25/Bang/2024 (in ITA No. 1109/Bang/2024) (Assessment Year : 2020-21) (By Assessee) Assessee by : Shri T. Suryanarayana, Advocate Reve…

PR. COMMISSIONER OF INCOME TAX vs. M/S AMALGAMATED BEAN COFFEE TRADING CO LTD

In the result, the orders dated 21

ITA/388/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.315 OF 2018 C/W I.T.A. NO.388 OF 2018 I.T.A. NO.313 OF 2018 I.T.A. NO.315 OF 2018 BETWEEN: COFFEEDAY GLOBAL LTD. (FORMERLY KNOWN AS AMALGAMATED BEAN COFFEE TRADING CO LTD) NO.23/2, VITTAL MALLYA ROAD BENGALURU - 560001 REP. HEREIN BY ITS COMPANY SECRETARY MR. SADANAND POOJARY. ... APPELLANT (BY SRI. SURYANARAYANA T, ADV.,) AND: 1. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING…

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

ITA/315/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.315 OF 2018 C/W I.T.A. NO.388 OF 2018 I.T.A. NO.313 OF 2018 I.T.A. NO.315 OF 2018 BETWEEN: COFFEEDAY GLOBAL LTD. (FORMERLY KNOWN AS AMALGAMATED BEAN COFFEE TRADING CO LTD) NO.23/2, VITTAL MALLYA ROAD BENGALURU - 560001 REP. HEREIN BY ITS COMPANY SECRETARY MR. SADANAND POOJARY. ... APPELLANT (BY SRI. SURYANARAYANA T, ADV.,) AND: 1. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING…

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

ITA/313/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.315 OF 2018 C/W I.T.A. NO.388 OF 2018 I.T.A. NO.313 OF 2018 I.T.A. NO.315 OF 2018 BETWEEN: COFFEEDAY GLOBAL LTD. (FORMERLY KNOWN AS AMALGAMATED BEAN COFFEE TRADING CO LTD) NO.23/2, VITTAL MALLYA ROAD BENGALURU - 560001 REP. HEREIN BY ITS COMPANY SECRETARY MR. SADANAND POOJARY. ... APPELLANT (BY SRI. SURYANARAYANA T, ADV.,) AND: 1. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING…

THE COMMISSIONER OF INCOME TAX vs. M/S BHARAT FRITZ WERNER LTD

In the result, appeal is disposed of

ITA/266/2013HC Karnataka09 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 260Section 43B

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.266 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE JT. COMMISSIONER OF INCOME-TAX (OSD) CIRCLE-11(2), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. BHARAT FRITZ WERNER LTD., OFF: TUMUKUR ROAD YESHWANTHPUR P.O. BANGALORE-560022. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) - - - THIS I.T.A. I…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(2) , BANGALORE vs. M/S. ASSETZ INFRASTRUCTURE PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the assessee and revenue are partly allowed

ITA 983/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2014-15

For Appellant: Shri B. Sudheendra, A.RFor Respondent: Shri Sunil Kumar Agarwal, D.R
Section 14ASection 2(22)(e)Section 36(1)(iii)

…ITA No.563&983/Bang/2019 Assetz Infrastructure Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Assetz Infrastructure Pvt. Ltd. 2/1, Second Floor, Deputy Commissioner Embassy Icon Annexe of Income-tax Infantry Road Vs. Circle-1(1)(1) Bengaluru-560 001 Bengaluru PAN NO : AAGCA7614K APPELLANT RESPONDENT Assessment Year: 2014-15 M/s. Assetz Infrastructure Deputy Commissioner of Pvt. Ltd. Income-tax 2/1, Second Floor, Embassy Vs. Circle-2(2) Icon Annexe Bengaluru In…

Commissioner of Income Tax, Central Circle, Bangalore v. Brindavan Beverages (P.) Ltd. (88 Taxmann.com 477) — Cited in 7 Judgments | BharatTax