Deputy Commissioner of Income Tax, Circle-4(l), New Delhi v. LG Electronics (1) Ltd.

29 SOT 167Income Tax Appellate Tribunal#24253 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2019 to 2019.

Judgments citing Deputy Commissioner of Income Tax, Circle-4(l), New Delhi v. LG Electronics (1) Ltd.

DCIT Circle-1, Ranchi vs. M/S Hec Ltd, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 95/RAN/2017[2007-08]Status: DisposedITAT Ranchi05 Apr 2019AY 2007-08

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…5 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordinate Benches of ITAT, as mentioned above, we dismiss the appeals of Revenue relating to warranty expenses. Page7 10. iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Hea…

Hec Ltd, Finance &Accounts, Ranchi vs. DCIT Circle-1, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 232/RAN/2016[2008-09]Status: DisposedITAT Ranchi05 Apr 2019AY 2008-09

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…5 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordinate Benches of ITAT, as mentioned above, we dismiss the appeals of Revenue relating to warranty expenses. Page7 10. iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Hea…

Hec Ltd, Finance &Accounts, Ranchi vs. ACIT, Cir-1, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 231/RAN/2016[2006-07]Status: DisposedITAT Ranchi05 Apr 2019AY 2006-07

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…5 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordinate Benches of ITAT, as mentioned above, we dismiss the appeals of Revenue relating to warranty expenses. Page7 10. iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Hea…

Deputy Commissioner of Income Tax, Circle-4(l), New Delhi v. LG Electronics (1) Ltd. (29 SOT 167) — Cited in 3 Judgments | BharatTax