DCIT v. Dune Leasing & Finance Ltd.

125 TTJ 87Income Tax Appellate Tribunal#18915 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

scientific research expendituresection 80g(1)section 6(3)section 80absection 96section 80g(2)section 14a(1)section 42opening wdvset off of lossessection 92c(3)section 70

Judgments citing DCIT v. Dune Leasing & Finance Ltd.

DCIT- 3(4), Mumbai vs. M/S Reliance Industries Limited, Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2588/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Oct 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

…o not provide for making addition of such item of income, which is not credited to profit and loss account. In this regard, the assessee placed its reliance on the decision rendered by Pune bench of Tribunal in the case of DCIT vs. Dune Leasing & Finance Ltd (125 TTJ 87). However, the AO did not accept the above said contentions of the assessee and accordingly added the above cited interest income in computing book profit u/s 115JB of the Act in both the years. The Ld CIT(A) also confirmed the same. 9.2 We heard the parties on this issue and perused the record. We notice that this issue has been decided in favou…

DCIT-3(4), Mumbai vs. M/S Reliance Industries Limited, Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2587/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Oct 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

…o not provide for making addition of such item of income, which is not credited to profit and loss account. In this regard, the assessee placed its reliance on the decision rendered by Pune bench of Tribunal in the case of DCIT vs. Dune Leasing & Finance Ltd (125 TTJ 87). However, the AO did not accept the above said contentions of the assessee and accordingly added the above cited interest income in computing book profit u/s 115JB of the Act in both the years. The Ld CIT(A) also confirmed the same. 9.2 We heard the parties on this issue and perused the record. We notice that this issue has been decided in favou…

Reliance Industries Limited, Mumbai vs. Dy Commissioner of Income Tax Circle-3(4), Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2318/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Oct 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

…o not provide for making addition of such item of income, which is not credited to profit and loss account. In this regard, the assessee placed its reliance on the decision rendered by Pune bench of Tribunal in the case of DCIT vs. Dune Leasing & Finance Ltd (125 TTJ 87). However, the AO did not accept the above said contentions of the assessee and accordingly added the above cited interest income in computing book profit u/s 115JB of the Act in both the years. The Ld CIT(A) also confirmed the same. 9.2 We heard the parties on this issue and perused the record. We notice that this issue has been decided in favou…

Reliance Industries Ltd., Mumbai vs. ACIT Circle 3(4), Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2317/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Oct 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

…o not provide for making addition of such item of income, which is not credited to profit and loss account. In this regard, the assessee placed its reliance on the decision rendered by Pune bench of Tribunal in the case of DCIT vs. Dune Leasing & Finance Ltd (125 TTJ 87). However, the AO did not accept the above said contentions of the assessee and accordingly added the above cited interest income in computing book profit u/s 115JB of the Act in both the years. The Ld CIT(A) also confirmed the same. 9.2 We heard the parties on this issue and perused the record. We notice that this issue has been decided in favou…

DCIT v. Dune Leasing & Finance Ltd. (125 TTJ 87) — Cited in 4 Judgments | BharatTax