M/S. Tata Industries Ltd, Mumbai vs. The ITO 2(3)(3), Mumbai
In the result, appeal of the assessee is treated as partly allowed
ITA 4894/MUM/2008[2004-2005]Status: DisposedITAT Mumbai20 Jul 2016AY 2004-2005
Bench: Shri G. S. Pannu, Accoutant Member & Shri Sanjay Gargtata Industries Ltd., Vs. The Income Tax Officer, Ward- Bombay House,24,Homi 2 (3) (3), Room No.555, Mody Street, Fort, Mumbai Aayakar Bhavan, Maharshi 400 001 Karve Road, Mumbai 400 020 Pan: Aaact 4058 L Appellant .. Respondent Appellant By Shri Dinesh Vyas, Ar Respondent By Shri Alok Johri, Dr Date Of Hearing 22-06-2016 Date Of Pronouncement 20-07-2016
Section 10ASection 115JSection 14ASection 36
…nal as also others have taken the above view. Some of such Hon’ble Tribunal Orders are as follows: a) Syntel Ltd. vs. JCIT (OSD) – ITA No.3413/N/2007 (ITAT Mumbai) b) Daga Global vs. ACIT – ITA No.5592/M/2012(ITAT Mumbai) c) Sahara India Ltd. vs. DCIT (2014) 148 ITD 336 (ITAT Delhi) LAW DECLARED BY HIGH COURT IS BINDING ON TRIBUNAL IN ANOTHER STATE 11 5. The Appellate Tribunal is obliged to respect the law laid down by the High Court though of a different state, so long as there is no contrary decision of any other High Court on that question. In the absence of contrary High Court judgments, the above decision…
