Distributors (Baroda) (P.) Ltd. v. Union of India

155 ITR 120Supreme Court of India1985#381 most cited

What is Distributors (Baroda) (P.) Ltd. v. Union of India authority for?

For computing the deduction under Section 80M, only the net dividend income (gross dividend income after reducing expenses attributable to earning it, as per Section 57(iii) and the principle in Section 80AB) is eligible. The case also holds that tax authorities are not bound to perpetuate an error from a previous assessment year, as each year is a separate unit and consistency cannot override substantive justice.

229

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2026.

Also referred to as

Distributors (Baroda) (P.) Ltd. v. Union of India · 155 ITR 120 · Section 80M deduction · net dividend income · expenses attributable to dividend · Section 80AB · Section 57(iii) · consistency principle · perpetuate error · assessment year separate unit · judicial conscience · dividend income

Also reported as

1 SCC 4347 CTR 349

Sections most often in play

Section 143(3)Section 14ASection 153ASection 153DSection 1961Section 271(1)(c)Section 36(1)(vii)Section 40(a)(ia)

Issues it is cited on

section 274(2)section 50(1)section 80absection 80msection 243section 54esection 10(33)section 10(15)section 245hacasus omissussection 14a(1)section 54ec

Judgments citing Distributors (Baroda) (P.) Ltd. v. Union of India

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…erroneous being contrary to the provisions of law. Such I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 erroneous judgments are not required to be followed. It has been laid down by the Hon'ble Supreme Court in Distributors (Baroda) P Ltd. v UOI and another 155 ITR 120 (SC) at page 124 that To perpetuate an error is no heroism. To rectify it is the compulsion of judicial conscience.." • This mandate of the Hon'ble Supreme Court may be scrupulously followed and erroneous precedents may not be mechanically adopted. This is because, in view of the discussion in the foregoing paragraphs, allowance of deduction for…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…erroneous being contrary to the provisions of law. Such I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 erroneous judgments are not required to be followed. It has been laid down by the Hon'ble Supreme Court in Distributors (Baroda) P Ltd. v UOI and another 155 ITR 120 (SC) at page 124 that To perpetuate an error is no heroism. To rectify it is the compulsion of judicial conscience.." • This mandate of the Hon'ble Supreme Court may be scrupulously followed and erroneous precedents may not be mechanically adopted. This is because, in view of the discussion in the foregoing paragraphs, allowance of deduction for…

COMMISSIONER OF INCOME TAX -II, CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD.(NOW GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.)

Appeal stands disposed of

ITA/269/2009HC Punjab & Haryana19 Jan 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

…carefully considered the rival contentions and the case law cited by the assessing officer and the appellant. I have no hesitation in holding that the view of the decision of the Apex Court in the case of Distributors (Baroda) Pvt. Ltd. Vs. union of India-155 ITR 120(SC), the deduction u/s 80M is allowable to the assessee on net dividend only and not on gross dividend. Thus the action of the assessing officer in adopting the method of computing the deduction u/s 80-M by reducing the interest on borrowed capital is accordingly to law and is upheld. The applicant's pleat in this respect stands rejected. As…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…laim, it is not opened for the Ld. AO to challenge the same in the subsequent years. This argument as appearing in Ground no. 5.3 is fallacious. It has been held in the case of Distributors (Baroda) (P.) Ltd. vs. Union of India [1985] 22 Taxman 49 (SC)/[1985] 155 ITR 120 (SC)/[1985] 47 CTR 349 (SC)[01-07-1985] that to perpetuate an error is no heroism. To rectify it is the compulsion of judicial conscience. In this I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited. we derive comfort and strength from the wise and inspiring words of Justice Bronson in Pierce v. A.M.Y. Delameter at pag…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…s; that each case presents its own features; and that Income Tax authorities and Tribunals are supposed to apply the ratio of a decision to the facts of particular cases with due care and discernment. They also placed reliance on the case laws in the cases of 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (S…

CHANDER SHEIKHER SAINI,RUPNAGAR vs. INCOME TAX OFFICER, WARD-2(2), ROPAR

The appeal of the Assessee is partly allowed

ITA 769/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh13 Nov 2025AY 2016-17

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita No. 769/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 Chander Shekher Saini, The Ito, C/P Shri Tej Mohan Singh, बना Ward 2(2), # 527, Sector 10D, Ropar म Chandigarh Vs. "थायी लेखा सं./Pan No: Acsps4233M अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Priyanka Dhar, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 10-11-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13-11-2025 आदेश/Order This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Nfac, Dated 09.10.1023, For The Assessment Year 2016-17. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: -

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 10Section 154

…from High Courts (were available) require strict interpretation of exemption provisions. 8.3 The principle of consistency, though important, cannot override legal interpretation. As held by the Hon’ble Supreme Court in Distributors Baroda vs. Union of India (155 ITR 120), beneficial interpretation cannot be applied where statutory language is clear and unambiguous. 8.4 Furthermore, It is a settled principle of law that where the language of a statute is plain, clear, and unambiguous, the rule of literal interpretation must be applied. In such circumstances, neither the Tribunal nor the Court is empowered to leg…

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

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