DCIT v. Bunge India (P.) Ltd.

70 Taxmann.com 323Income Tax Appellate Tribunal2016#25528 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Judgments citing DCIT v. Bunge India (P.) Ltd.

M/S Coffeeday Natural Resources Pvt Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1368/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Feb 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Coffeeday Natural Resources The Deputy Commissioner Of Income Tax, Pvt. Ltd., Circle – 2(1)(1), No.23/2, Coffeeday Square, Vs. Bengaluru. Vittal Mallya Road, Bengaluru – 560 001. Pan : Aaecc 4959 M Appellant Respondent Assessee By : Shri. C. Ramesh, Ca Revenue By : Shri. Balakrishnan N, Addl. Cit (Dr)(Itat), Bengaluru Date Of Hearing : 16.01.2020 Date Of Pronouncement : 20.02.2020 O R D E R

For Appellant: Shri. C. Ramesh, CAFor Respondent: Shri. Balakrishnan N, Addl. CIT (DR)(ITAT), Bengaluru
Section 3

…venue in nature and required for day to day running of the company. 6. The learned Commissioner of Income Tax (Appeals) erred in not appreciating the ratio laid down by the Mumbai Tribunal in the case of DCIT, Circle-8(1), Mumbai V. Bunge India (P) Ltd (2016) 70 Taxmann.com 323 (Mum), wherein it is held that, if the fixed deposits are not made with the purpose of earning interest, such interest income should also be assessed under the head business and under the circumstances the expenditure claimed should have been allowed against the interest income assessed. 7. The appellant craves permission to add, delete or…

Addl CIT 2(3), Mumbai vs. Trent Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 1727/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R
Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

Trent Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 1163/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R
Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

DCIT v. Bunge India (P.) Ltd. (70 Taxmann.com 323) — Cited in 3 Judgments | BharatTax