Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore
In the result, the appeals of the Revenue are partly allowed
ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15
Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]
Section 14ASection 32(1)(iia)Section 43A
…rabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23 STC 385, 387 (SC). 10. CST Vs. Jagannath Cotton Company (1995) 99 STC 83, 86 (SC) 11. Devidas Goplakrishnan Vs. State of Punjab (1967) 20 STC 430 (SC) 12. CIT Vs. N.C.Budharaja & Co., (1993) 204 ITR 412 (SC) 13. CIT Vs. Shree Thriven! Foods (2015) 59 Taxmann.com 292 (HP) 14. Idandas V. Anant Ram Chandra Phadke AIR 1982 SC 127 15. CIT-7 V. Radio Today Broadcasting Ltd (2015) 64 taxmann.com 164 (Delhi). 16. Pr. Commissioner of Income Tax - 1 Vs. Vijay Pataka Synthetics (2015) 63 Taxmann.com 2…