CWT v. B.R. Theatres &Indl. Concerns P. Ltd.

272 ITR 177High Court2005#20246 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,375 Indian tax judgments — from 2021 to 2024.

Judgments citing CWT v. B.R. Theatres &Indl. Concerns P. Ltd.

Diadora Shoes Pvt Ltd, Calicut vs. ACIT Circle 2(1), Calicut

In the result, the assessee’s appeal is allowed

ITA 92/COCH/2023[2014-15]Status: DisposedITAT Cochin19 Apr 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Anil Kumar Dugar, Jm

For Appellant: --- None ---For Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 250Section 32(1)(iia)

…ry or otherwise nature of the amendment, on that basis, as was also undertaken by the Hon'ble Court in TP Textiles Pvt. Ltd. (supra) (para 11.5). Reference in this context may also be made to the decision in CWT v. B.R. Theatres &Indl. Concerns P. Ltd. [2005] 272 ITR 177 (Mad). The test to be applied for deciding as to whether a later amendment should be given a retrospective effect, despite the legislative declaration specifying a prospective date as the date from which the amendment is to come into force, it was explained therein, is as to whether without the aid of the subsequent amendment the unamended provis…

Diadora Shoes Pvt Ltd, Calicut vs. ACIT Circle 2(1), Calicut

In the result, the assessee’sappeal is allowed

ITA 213/COCH/2023[2015-16]Status: DisposedITAT Cochin28 Mar 2024AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Dasdiadora Shoes Pvt. Ltd. Asst. Cit, Circle - 2 Vkc Tower, Kolathra P.O Calicut 673001 Vs. Calicut 673655 [Pan:Aabcd9692D] (Appellant) (Respondent)

For Appellant: Shri M.V. Venugopal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member Diadora Shoes Pvt. Ltd. Asst. CIT, Circle - 2 VKC Tower, Kolathra P.O Calicut 673001 vs. Calicut 673655 [PAN:AABCD9692D] (Appellant) (Respondent) Appellant by: Shri M.V. Venugopal, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 16.01.2024 Date of Pronouncement: 28.03.2024 O R D E R Per: Sanjay Arora, AM The instant Appeal by the Assessee agitates the dismissal of it’s appeal by the Commissioner of Income-Tax (Appeals), Income Tax Department [CIT(A)] c…

Nikhil Mohine, Parasia vs. Commissioner of Income Tax (Appeals), Jabalpur

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…to state here that an amendment being inserted with effect from a particular date would not by itself be conclusive of it being not retrospective, so that it would not apply to periods anterior to that date (CWT v. B.R. Theatres &Indl. Concerns P. Ltd. [2005] 272 ITR 177 (Mad)). The test to be applied for deciding as to whether a later amendment should be given a retrospective effect, despite the legislative declaration specifying a prospective date as the date from which the amendment is to come into force, it was explained therein, is as to whether without the aid of the subsequent amendment the unamended provi…

Nikhil Mohine, Chhindwara vs. DCIT, CPC, Benguluru

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…o state here that an amendment being inserted with effect from a particular date would not by itself be conclusive of it being not retrospective, so that it would not apply to periods anterior to that date (CWT v. B.R. Theatres & Indl. Concerns P. Ltd. [2005] 272 ITR 177 (Mad)). The test to be applied for deciding as to whether a later amendment should be given a retrospective effect, despite the legislative declaration specifying a prospective date as the date from which the amendment is to come into force, it was explained therein, is as to whether without the aid of the subsequent amendment the unamended provi…