How many judgments cite DCIT v. Gulshan Investment Co. Ltd.?

10 judgments on BharatTax cite DCIT v. Gulshan Investment Co. Ltd. (31 Taxmann.com 113), spanning 2016 to 2024.

DCIT v. Gulshan Investment Co. Ltd.

31 Taxmann.com 113Income Tax Appellate Tribunal2013#10895 most cited

What is DCIT v. Gulshan Investment Co. Ltd. authority for?

Disallowance under Rule 8D(2)(ii) and (iii) of the Income-tax Rules can only be applied to shares held as investments and not to shares held as stock-in-trade. This is because the calculation of disallowance involves the value of investments, the income from which does not form part of the total income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

DCIT v. Gulshan Investment Co. Ltd. · Rule 8D · Rule 8D(2)(ii) · Rule 8D(2)(iii) · Section 14A · stock-in-trade · investment · disallowance · exempt income

Judgments citing DCIT v. Gulshan Investment Co. Ltd.

Mega Engineers & Builders, Port Blair vs. DCIT, Cir. 3(2), Port Blair

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 312/Kol/2024 Assessment Year: 2017-18 Mega Engineers & Builders Vs. DCIT, Circle-3(2), Port Blair (PAN: AAIFM 3587 D) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 07.08.2024 क" "त"थ Date of Pronouncement/ 09.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"रती क" ओर से For the Respond…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, appeal of the Revenue is dismissed

ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA

Section 115JSection 143(3)Section 14ASection 211Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM Vs. M/s UCO Bank ACIT, LTU-2, Kolkata 10, BTM, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACU3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri Vijay Shankar, CIT Respondent by : Shri D. S. Damle, FCA सुनवाई क" तार"ख / Date of Hearing : 25/02/2020 घोषणा क" तार"ख/Date of Pronouncement : 17/06/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the Revenue pertaining to Assessment Year 2011-12 is directed against the order passed by Commiss…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

…ITA No. 584/KOL/2018 Assessment Year: 2010-2011 M/s. UCO Bank IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President and Shri A.T. Varkey, Judicial Member I.T.A. No. 584/KOL/2018 Assessment Year: 2010-2011 Assistant Commissioner of Income Tax,....................................Appellant LTU-2, Kolkata, Aayakar Bhawan Poorva, 9 th Floor, Large Tax Payer Unit-2, 110, Shantipally, Kolkata-700107 -Vs.- M/s. UCO Bank,............................................................................Respondent 10, B.T.M. Sarani, Kolkata-700001 [PAN:AAACU3561B] Appearan…

ITO, Ward-3(3), Kolkata vs. M/S Beejay Investment & Financial Consultants Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 1523/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 May 2017AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 14A

…1 Beejay Investment & Financial Consultants P. Ltd., AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1523/Kol/2014 Assessment Year: 2009-10 Income-tax Officer, Wd-3(3), Kolkata. Vs. Beejay Investment & Financial Consultants Pvt. Ltd. (PAN:AABCB0832B) Appellant Respondent Date of Hearing 09.05.2017 Date of Pronouncement 24.05.2017 For the Appellant Shri Nicholas Murmu, JCIT, Sr. DR For the Respondent Shri Miraj D. Shah, AR ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the revenue against the order of Ld. CIT(A)-1,…

M/S Kalyani Barter (P) Ltd., Kolkata vs. The ITO, WD-2(3), Kolkata

In the result the assessee’s appeal is dismissed and the revenue’s appeal is partly allowed

ITA 681/KOL/2015[2010-2011]Status: DisposedITAT Kolkata03 Mar 2017AY 2010-2011

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 10(34)Section 143(3)Section 14A

…ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Hon’ble Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No.681/Kol/2015 Assessment Year : 2010-11 V/s. I.T.O., Ward-2(3) M/s.Kalyani Barter (P)Ltd.,2nd Floor, Room P-7, Chowringhee No.5, 2, Ganesh Chandra Square, Avenue, Kolkata-700013. Kolkata-700069. PAN : AACCK 7579 D .. अपीलाथ" /Appellant ""यथ"/Respondent I.T.A. No.824/Kol/2015 Assessment Year : 2010-11 V/s. M/s.Kalyani Barter I.T.O., Ward-2(3) (P)Ltd.,2nd Floor, P-7, Chowring…

DCIT, Circle-6, Kolkata vs. Uco Bank, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1281/KOL/2012[2008-2009]Status: DisposedITAT Kolkata05 Oct 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: S/Shri D.S.Damle & Akkal Dudhwewala, FCAFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(3)Section 36(1)(viia)

…UCO Bank, AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A Nos. 1202/Kol/2012 Assessment Year: 2008-09 UCO Bank, (PAN: AAACU3561B) Vs. Deputy Commissioner of Income-tax, Circle-6, Kolkata. (Appellant) (Respondent) & I.T.A Nos. 1281/Kol/2012 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. UCO Bank, Circle-6, Kolkata. (Appellant) (Respondent) Date of hearing: 25.08.2016 Date of pronouncement: 05.10.2016 For the Assessee: S/Shri D.S.Damle & Akkal Dudhwewala, FCA For the Revenue: Shri G. Mallikarjuna, C…

Uco Bank, Kolkata vs. DCIT, Circle -6, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1202/KOL/2012[2008-2009]Status: DisposedITAT Kolkata05 Oct 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: S/Shri D.S.Damle & Akkal Dudhwewala, FCAFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(3)Section 36(1)(viia)

D.C.I.T Cir - 6, Kolkata. vs. M/S Uco Bank, Kolkata

In the result, assessee’s appeal is partly allowed and that of Revenue’s appeal stands dismissed

ITA 911/KOL/2013[2009-10]Status: DisposedITAT Kolkata05 Jul 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 14ASection 212Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.585 & 911/Kol/2013 Assessment Year :2009-10 UCO Bank V/s. DCIT, Circle-6, C/o UCO Bank, 10, Aayakar Bhawan, P-7, B.T.M. Sarani, Chowringhee Square, Kolkata-700 001 Kolkata-700 069 [PAN No.AAACU 3561 B] DCIT, Circle-6, Room No. V/s. M/s UCO Bank 17, 6th Floor, Aayakar 10, BTM Sarani, Bhawan, P-7, Kolkata-700 001 Chowringhee Square, Kolkata-700 069 अपीलाथ" /Appellant .. ""यथ"/Respondent Shri D.S.Damle, FCA आवेदक क" ओर से/By Assessee राज"व क" ओर से/By Responde…

Uco Bank, Kolkata vs. D.C.I.T Cir - 6, Kolkata.

In the result, assessee’s appeal is partly allowed and that of Revenue’s appeal stands dismissed

ITA 585/KOL/2013[2009-10]Status: DisposedITAT Kolkata05 Jul 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 14ASection 212Section 36(1)(viia)Section 43B

Income Tax Officer Ward-36(3), Kolkata vs. Smt Samta Jain, Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2454/KOL/2013[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Income Tax Officer, V/s. Smt. Samta Jain Ward-36(3), Aayakar FE, 285, Salt Lake, Bhawan, Porva, 10, Sector-3, Shanti Pally, 8th Kolkata-700 016 Floor, R. No 812 [PAN No.ACOPJ 3258 P] Kolkata-700 107 अपीलाथ" /Appellant .. ""यथ"/Respondent Shri Debasish Banerjee, JCIT-DR अपीलाथ" क" ओर से/By Appellant ""यथ" क" ओर से/By Respondent Shri Subash Agarwal, Advocate सुनवाई क" तार"ख/Date of Hearing 19-05-2016 घोषणा क" तार"ख/Date of Pronounceme…