DCIT v. Virola International (ITA!, Agra)

42 Taxmann.com 286Income Tax Appellate Tribunal2014#11685 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing DCIT v. Virola International (ITA!, Agra)

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

ACIT, CIRCLE-3(TDS), KOLKATA, KOLKATA vs. RAILTEL CORPORATION OF INDIA LIMITED (EASTERN REGION), KOLKATA

Appeal is dismissed

ITA 1850/KOL/2017[2013-14]Status: DisposedITAT Kolkata26 Oct 2018AY 2013-14
Section 194Section 194CSection 194JSection 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR.A.L.SAINI, ACCOUNTANT MEMBER [Assessment Year: 2013-14] vs ACIT, Railtel Corporation of India TDS, Circle-3, 10-B, Limited (Eastern Region), CTC Middleton Row, 8th Building, 16th Floor, 33A, Floor, Room No.3, Jawaharlal Nehru Road, Kolkata-700071. Kolkata-700071. PAN-CALR08585D (Appellant) (Respondent) Appellant by Sh. Kapil Mondal, Addl. CIT, Sr.DR Respondent by Sh. Uttam Kumar Samata, AR Date of Hearing 26.09.2018 Date of Pronouncement 26.10.2018 ORDER PER S.S.GODARA, JUDICIAL MEMBER This Revenue’s ap…

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

ITA 735/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…w as it existed at the point of time when payments or credits were made. The cases relied upon by the appellant are as under: i) Bombay High Court in the case of Western Coal Fields ITA no 93/2008 dated 01.10.2010 ii) DCIT v. Virola International (ITA!, Agra) 42 Taxmann.com 286. iii) ITAT Coachin Bench Kerala Vision Limited v ACIT, 46 taxmann.com 50, iv) RajasreeMotors(P) Ltd v. ACIT, 61 Taxmann. Cam 270(ITAT Cochin). This ground, therefore, has to be allowed. ITA No.700-701/Kol/16 &ITA No.734-735/Kol/16 AYs 10-11& 11-12 ITO Wd-3(1) (TDS) Kol Vs. M/s RCIL Page 5 5. Bandwidth for protection: The AO has applied 10…

ITO, WD-3(1), TDS, KOLKATA, KOLKATA vs. M/S RCIL, (EASTERN REGION), KOLKATA, KOLKATA

ITA 734/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…w as it existed at the point of time when payments or credits were made. The cases relied upon by the appellant are as under: i) Bombay High Court in the case of Western Coal Fields ITA no 93/2008 dated 01.10.2010 ii) DCIT v. Virola International (ITA!, Agra) 42 Taxmann.com 286. iii) ITAT Coachin Bench Kerala Vision Limited v ACIT, 46 taxmann.com 50, iv) RajasreeMotors(P) Ltd v. ACIT, 61 Taxmann. Cam 270(ITAT Cochin). This ground, therefore, has to be allowed. ITA No.700-701/Kol/16 &ITA No.734-735/Kol/16 AYs 10-11& 11-12 ITO Wd-3(1) (TDS) Kol Vs. M/s RCIL Page 5 5. Bandwidth for protection: The AO has applied 10…

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

ITA 701/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…w as it existed at the point of time when payments or credits were made. The cases relied upon by the appellant are as under: i) Bombay High Court in the case of Western Coal Fields ITA no 93/2008 dated 01.10.2010 ii) DCIT v. Virola International (ITA!, Agra) 42 Taxmann.com 286. iii) ITAT Coachin Bench Kerala Vision Limited v ACIT, 46 taxmann.com 50, iv) RajasreeMotors(P) Ltd v. ACIT, 61 Taxmann. Cam 270(ITAT Cochin). This ground, therefore, has to be allowed. ITA No.700-701/Kol/16 &ITA No.734-735/Kol/16 AYs 10-11& 11-12 ITO Wd-3(1) (TDS) Kol Vs. M/s RCIL Page 5 5. Bandwidth for protection: The AO has applied 10…

ITO, WD-3(1) (TDS), KOLKATA, KOLKATA vs. M/S RCIL (EASTERN REGION), KOLKATA

ITA 700/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 May 2018AY 2010-2011

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…w as it existed at the point of time when payments or credits were made. The cases relied upon by the appellant are as under: i) Bombay High Court in the case of Western Coal Fields ITA no 93/2008 dated 01.10.2010 ii) DCIT v. Virola International (ITA!, Agra) 42 Taxmann.com 286. iii) ITAT Coachin Bench Kerala Vision Limited v ACIT, 46 taxmann.com 50, iv) RajasreeMotors(P) Ltd v. ACIT, 61 Taxmann. Cam 270(ITAT Cochin). This ground, therefore, has to be allowed. ITA No.700-701/Kol/16 &ITA No.734-735/Kol/16 AYs 10-11& 11-12 ITO Wd-3(1) (TDS) Kol Vs. M/s RCIL Page 5 5. Bandwidth for protection: The AO has applied 10…

ASHOK PIRAMAL MANAGEMENT CORPORAITON LTD,MUMBAI vs. ACIT 6(1), MUMBAI

Accordingly confirm the order of CIT(A) deleting the addition though on a different ground pleaded by the ld. AR. Thus, this ground stands dismissed

ITA 4401/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 Aug 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Ashok Piramal Management Asstt. Commissioner Of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2Nd Floor Room No. 506, 5Th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 Pan - Aafca5278E Appellant Respondent

For Appellant: Shri Ronak DoshiFor Respondent: Shri T. Roumauan Paite
Section 143(1)Section 143(3)Section 195Section 195(1)Section 37(1)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member M/s. Ashok Piramal Management Asstt. Commissioner of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2nd Floor Room No. 506, 5th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 PAN - AAFCA5278E Appellant Respondent Appellant by: Shri Ronak Doshi Respondent by: Shri T. Roumauan Paite Date of Hearing: 12.08.2016 Date of Pronouncement: 17.08.2016 O R D E R Per Jason P. Boaz, A.M. This app…

ACIT 6(3), MUMBAI vs. LEHMAN BROTHERS & ADVISORS P. LTD, MUMBAI

ITA 7688/MUM/2012[2007-08]Status: DisposedITAT Mumbai19 Feb 2016AY 2007-08
For Appellant: Shri Paras Sawala and Harsh KapadiyaFor Respondent: Shri Ajay Modi
Section 143(3)Section 195(1)Section 254(1)Section 40Section 9(1)(vii)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7688/Mum/2012,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT,…

DCIT v. Virola International (ITA!, Agra) (42 Taxmann.com 286) — Cited in 9 Judgments | BharatTax