Cosmo Films Ltd. v. CBDT

108 Taxmann.com 49High Court2019#15066 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(34)Section 115-OSection 119Section 139Section 143(3)Section 14ASection 237Section 239

Issues it is cited on

section 239section 2(43)section 237accumulated profitsddtdomestic companysection 90(2)dividend distribution taxsection 10(34)section 139(4)beneficial ownertax treaty

Judgments citing Cosmo Films Ltd. v. CBDT

MITSUI KINZOKU COMPONENTS PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3912/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

MITSUI KINZOKU COMPONENTS PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3911/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

MITSUI KINZOKU COMPONENTS INDIA PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3910/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 66/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.133/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. DCIT, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Respondent आयकर अपील सं. / ITA No.66/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Resp…

ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 133/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.133/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. DCIT, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Respondent आयकर अपील सं. / ITA No.66/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Resp…

FAMY CARE PRIVATE LIMITED (FORMERLY KNOWN AS FAMY CARE LIMITED),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5984/MUM/2017[2011-12]Status: DisposedITAT Mumbai11 Dec 2019AY 2011-12

Bench: Shri Pawan Singh (Jm) & Shri S. Rifaur Rahman (Am) Famy Care Pvt Ltd, Acit, Circle-2(1)(2), Mumbai 3Rd Floor, Brady House, 12/14, Veer Nariman Road, V/S Fort, Mumbai-400001 Pan:Aaacf 0632Q Appellant Respondednt

Section 10Section 10ASection 10BSection 143Section 143(2)Section 143(3)Section 253Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI PAWAN SINGH (JM) AND SHRI S. RIFAUR RAHMAN (AM) Famy Care Pvt Ltd, ACIT, Circle-2(1)(2), Mumbai 3rd Floor, Brady House, 12/14, Veer Nariman Road, V/s Fort, Mumbai-400001 PAN:AAACF 0632Q APPELLANT RESPONDEDNT Appellant by Sh A.K. Ghosh & Ms. Hema Kataria AR’s Respondent by Sh. Sushil Kumar Poddar CIT-DR Date of hearing 04.12.2019 Date of pronouncement 11.12.2019 O R D E R PER PAWAN SINGH JUDICIAL MEMBER; 1. This appeal under section 253 of Income-tax Act (Act) by assessee is directed against the order of learned Commissioner of income –t…