DCIT v. Cosmos Films Ltd.

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

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Judgments citing DCIT v. Cosmos Films Ltd.

THE ASST. COMMR. INCOME TAX, CIRCLE,-1,, RAJKOT-GUJARAT vs. M/S RAVI TECHNOFORGE PVT. LTD.,, RAJKOT-GUJARAT

In the result, appeal of the Revenue is dismissed

ITA 291/RJT/2019[2014-15]Status: HeardITAT Rajkot16 Jun 2023AY 2014-15

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Acit, Cir.1 Vs. M/S.Ravi Techno Forge P. Ltd. Rajkot. Plot No.7/8, Survey No.211 Veraval Shapar Ind. Area Rajkot Gondal Highway, Tal. Kotdasangani Dist. Rajkot. Pan : Aadcs 1608 N 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 16/06/2023

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri B.D. Gupta, ld.SR.DR
Section 250(6)Section 32Section 32(1)(iia)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER, JUDICIAL MEMBER Assessment Year :2014-15 ACIT, Cir.1 Vs. M/s.Ravi Techno Forge P. Ltd. Rajkot. Plot No.7/8, Survey No.211 Veraval Shapar Ind. Area Rajkot Gondal Highway, Tal. KotdaSangani Dist. Rajkot. PAN : AADCS 1608 N 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Mehul Ranpura, ld.AR Reven…

ANDHRA PRADESH GRANITE MIDWEST PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

Appeal is allowed

ITA 831/HYD/2019[2016-17]Status: DisposedITAT Hyderabad23 Feb 2021AY 2016-17

Bench: Shri S.S. Godara & Shri L.P. Sahuassessment Year: 2016-17 Andhra Pradesh Granite Vs. Acit, Circle 1(1) (Midwest) Private Limited Hyderabad Hyderabad [Pan: Aagca3570N] (Appellant) (Respondent) Assessee By: Sri M.V. Joshi, Adv. Revenue By: Sri Sunil Kumar Pandey, Dr Date Of Hearing: 02/02/2021 Date Of Pronouncement: 23/02/2021 Order Per Bench This Assessee’S Appeal Is Directed Against The Commissioner Of Income Tax (Appeals)–1 [‘Cit(A)’ For Short], Hyderabad’S Order Dated 25.04.2019 In Case No. 10243/2018-19/Dcit, Cir.1(1)/Hyd/Cit(A)-1/Hyd/2019-20 For A.Y. 2016-17 Passed In Proceedings U/S 143(3) Of The Income Tax Act, 1961 [ ‘The Act’ For Short].

For Appellant: Sri M.V. Joshi, AdvFor Respondent: Sri Sunil Kumar Pandey, DR
Section 143(3)Section 32Section 32(1)Section 32(1)(ii)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. GODARA, Judicial Member AND Shri L.P. SAHU, Accountant Member Assessment Year: 2016-17 Andhra Pradesh Granite Vs. ACIT, Circle 1(1) (Midwest) Private Limited Hyderabad Hyderabad [PAN: AAGCA3570N] (Appellant) (Respondent) Assessee by: Sri M.V. Joshi, Adv. Revenue by: Sri Sunil Kumar Pandey, DR Date of hearing: 02/02/2021 Date of pronouncement: 23/02/2021 ORDER PER BENCH This assessee’s appeal is directed against the Commissioner of Income Tax (Appeals)–1 [‘CIT(A)’ for short], Hyderabad’s order dated…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S APEEJAY TEA LTD., KOLKATA

In the result, the appeal of the Revenue is treated partly allowed for statistical purpose

ITA 1736/KOL/2016[2011-12]Status: DisposedITAT Kolkata10 May 2019AY 2011-12

Bench: Shri P.M. Jagtap(Kz) & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1736/Kol/2016 Assessment Year: 2011-12 Acit, Circle – 4(1) Kolkata...................................………………………….............................Appellant P-7, Chowringhee Square, Kolkata – 700 069. M/S. Apeejay Tea Ltd.....................…………………………..................................................Respondent ‘Apeejay House’, Block-A, 15, Park Street, Kolkata – 700 016. [Pan: Aaeca 1925 D] Appearances By: Shri C.J. Singh, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Shri Manish Tiwari, Fca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : March 20, 2019 Date Of Pronouncing The Order : May 10, 2019 Order Per P.M. Jagtap(Kz) This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A) – 16, Kolkata Dated 30.06.2016. 2. In Ground No. 1, The Revenue Has Challenged The Action Of The Ld. Cit(A) In Deleting The Disallowance Of Rs. 31,64,411/- Made By The Ao On Account Of Balance Additional Depreciation.

Section 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) & Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 1736/Kol/2016 Assessment Year: 2011-12 ACIT, Circle – 4(1) Kolkata...................................………………………….............................Appellant P-7, Chowringhee Square, Kolkata – 700 069. M/s. Apeejay Tea Ltd.....................…………………………..................................................Respondent ‘Apeejay House’, Block-A, 15, Park Street, Kolkata – 700 016. [PAN: AAECA 1925 D] Appearances by: Shri C.J. Singh, JCIT, Sr. DR appearing on behalf of the Re…