Dhanalakshmi Bank Ltd. v. CIT

102 Taxmann.com 442High Court2019#14645 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

section 36(2)(i)preliminary expensessection 46explanation to section 37section 35dsection 36(1)(viia)full and true disclosureprohibited by lawdomestic companysection 36(1)(vii)mere change of opinionsection 35

Judgments citing Dhanalakshmi Bank Ltd. v. CIT

The United Western Bank Ltd. (Through Successors Idbi Bank Ltd.), Mumbai vs. DCIT, Satara

In the result, all the three appeals filed by the assessee are disposed of as above

ITA 289/PUN/2010[2002-03]Status: DisposedITAT Mumbai23 Mar 2022AY 2002-03

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri C Narseh, ARFor Respondent: Shri
Section 143(3)Section 14ASection 35DSection 36(1)(vii)Section 36(1)(viia)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 289/PN/2010 (Assessment Year 2002-03) IDBI Bank Ltd. (successor to the United Asst. Commissioner of Western bank Ltd.) Income Tax (LTU), 22nd Floor, Taxation Cell, WTC Complex, Vs. IDBI Tower, WTC Complex, Cuffe Parade, Cuffe Parade, Mumbai -400 005 Mumbai-400 005 (Appellant) (Respondent) PAN NO.AABCI8842G (successor to AABCT0177D) Assessee by : Shri C Narseh, AR Revenue by : Shri Ajay Kumar/ Vivek Upadhay, DR Date of hearing: 12.01.2022 Date of pronouncement : 23.03.2022 O R D E R…

The United Western Bank Ltd., Mumbai vs. Deputy Commissioner of Income-Tax, Jalgaon

In the result, all the three appeals filed by the assessee are disposed of as above

ITA 1339/PUN/2007[2002-03]Status: DisposedITAT Mumbai23 Mar 2022AY 2002-03

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri C Narseh, ARFor Respondent: Shri
Section 143(3)Section 14ASection 35DSection 36(1)(vii)Section 36(1)(viia)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 289/PN/2010 (Assessment Year 2002-03) IDBI Bank Ltd. (successor to the United Asst. Commissioner of Western bank Ltd.) Income Tax (LTU), 22nd Floor, Taxation Cell, WTC Complex, Vs. IDBI Tower, WTC Complex, Cuffe Parade, Cuffe Parade, Mumbai -400 005 Mumbai-400 005 (Appellant) (Respondent) PAN NO.AABCI8842G (successor to AABCT0177D) Assessee by : Shri C Narseh, AR Revenue by : Shri Ajay Kumar/ Vivek Upadhay, DR Date of hearing: 12.01.2022 Date of pronouncement : 23.03.2022 O R D E R…

The United Western Bank Ltd., Satara vs. Additional Commissioner of Income-Tax, Satara

In the result, all the three appeals filed by the assessee are disposed of as above

ITA 1738/PUN/2005[2002-03]Status: DisposedITAT Mumbai23 Mar 2022AY 2002-03

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri C Narseh, ARFor Respondent: Shri
Section 143(3)Section 14ASection 35DSection 36(1)(vii)Section 36(1)(viia)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 289/PN/2010 (Assessment Year 2002-03) IDBI Bank Ltd. (successor to the United Asst. Commissioner of Western bank Ltd.) Income Tax (LTU), 22nd Floor, Taxation Cell, WTC Complex, Vs. IDBI Tower, WTC Complex, Cuffe Parade, Cuffe Parade, Mumbai -400 005 Mumbai-400 005 (Appellant) (Respondent) PAN NO.AABCI8842G (successor to AABCT0177D) Assessee by : Shri C Narseh, AR Revenue by : Shri Ajay Kumar/ Vivek Upadhay, DR Date of hearing: 12.01.2022 Date of pronouncement : 23.03.2022 O R D E R…

Podar Education Sports Trust, Mumbai vs. Dy CIT, CC-1(4), Mumbai

In the result, assessee’s appeals for AY 2012-13 & 2013-14 are allowed and appeals for AY 2015-16 & 2016-17 are partly allowed

ITA 66/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Jan 2022AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Kuldip Singh (Jm)

Section 139Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Kuldip Singh (JM) I.T.A. Nos. 66 & 69/Mum/2021 (Assessment Years 2012-13 & 2013-14) Vs. DCIT,CC-1(4) Podar Education Sports Trust 202, 2nd Floor, Podar Room No.902 Chambers, S A Brelvi Road Prathishta Bhawan Horniman Circle, Fort Mumbai-400 020 Mumbai-400 001 PAN : AAATP9243N (Appellant) (Respondent) & I.T.A. Nos. 67 & 68/Mum/2021 (Assessment Years 2015-16 & 2016-17) Vs. DCIT,CC-1(4) Podar Literacy and Education Trust Room No.902 103/1, Basavanapura, Prathishta Bhawan Off. Basavanapura Road Mumbai-400 020 Banglore-56…

DCIT, Circle-II(I) vs. I.F.C.I. Ltd

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

ITA 2205/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Aug 2020AY 2001-2002

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 139Section 142Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C ”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No Assessment Year 2120/Del/2005 2001-02 IFCI LIMITED The Deputy Commissioner of Vs. IFCI Towers Income Tax 61 Nehru Place Circle – 11(1) New Delhi C R Building PAN: AAACT0668G I P Estate New Delhi (Appellant) (Respondent) ITA No Assessment Year 2205/Del/2005 2001-2 The Deputy Commissioner of Income IFCI LIMITED Vs. Tax IFCI Towers Circle – 11(1) 61 Nehru Place C R Building New Delhi I P Estate PAN: AAACT0668G New Delhi (Appellant) (Respondent) For As…

Ifci Ltd vs. Addl. CIT, Circle-11(1)

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

ITA 2120/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Aug 2020AY 2001-2002

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 139Section 142Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C ”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No Assessment Year 2120/Del/2005 2001-02 IFCI LIMITED The Deputy Commissioner of Vs. IFCI Towers Income Tax 61 Nehru Place Circle – 11(1) New Delhi C R Building PAN: AAACT0668G I P Estate New Delhi (Appellant) (Respondent) ITA No Assessment Year 2205/Del/2005 2001-2 The Deputy Commissioner of Income IFCI LIMITED Vs. Tax IFCI Towers Circle – 11(1) 61 Nehru Place C R Building New Delhi I P Estate PAN: AAACT0668G New Delhi (Appellant) (Respondent) For As…

Dhanalakshmi Bank Ltd. v. CIT (102 Taxmann.com 442) — Cited in 6 Judgments | BharatTax