DIT v. Credit Suisse First Boston (Cyprus) Ltd.,\n

23 Taxmann.com 424High Court2012#15372 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Issues it is cited on

section 36(1)(viia)right to receiveinterest on securitiessection 234cmistake apparent on recordmercantile system of accountingmiscellaneous applicationbook profitsdisallowance under section 14asection 115jrevenue expenditurecapital expenditure

Judgments citing DIT v. Credit Suisse First Boston (Cyprus) Ltd.,\n

Central Bank of India, Mumbai vs. CIT(A)-3, Mumbai

In the result, the appeal by the Revenue for the

ITA 5346/MUM/2018[2013-14]Status: DisposedITAT Mumbai22 Aug 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 10Section 115JSection 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.3740/Mum/2018 (Assessment Year : 2013-14) ITA No.5346/Mum/2018 (Assessment Year : 2013-14) ITA No.5664/Mum/2017 (Assessment Year : 2014-15) ITA No.1761/Mum/2022 (Assessment Year : 2014-15) ITA No.1078/Mum/2018 (Assessment Year : 2015-16) ITA No.1054/Mum/2018 (Assessment Year : 2016-17) Central Bank of India, 4th Floor, Chnadermukhi Building, Nariman Point Mumbai - 400021 PAN: AAACC2498P Appellant v/s Assistant Commissioner of Income Tax, Circle – 2(1)(2),…

Jt. CIT (OSD) -2(1)(2), Mumbai vs. Central Bank of India, Mumbai

In the result, the appeal by the assessee for the

ITA 3674/MUM/2018[2013-14]Status: DisposedITAT Mumbai22 Aug 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 10Section 115JSection 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.3740/Mum/2018 (Assessment Year : 2013-14) ITA No.5664/Mum/2017 (Assessment Year : 2014-15) ITA No.1078/Mum/2018 (Assessment Year : 2015-16) Central Bank of India, 4th Floor, Chnadermukhi Building, Nariman Point Mumbai - 400021 PAN : AAACC2498P Appellant v/s Assistant Commissioner of Income Tax, Circle – 2(1)(2), Aaykar Bhavan, M.K. Road, Mumbai - 400020 Respondent ITA No.3674/Mum/2018 (Assessment Year : 2013-14) Joint Commissioner of Income Tax…

DCIT 2(1)(1), Mumbai vs. Central Bank of India, Mumbai

In the result, the appeal by the assessee for the

ITA 1223/MUM/2018[2015-16]Status: DisposedITAT Mumbai22 Aug 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 10Section 115JSection 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.3740/Mum/2018 (Assessment Year : 2013-14) ITA No.5664/Mum/2017 (Assessment Year : 2014-15) ITA No.1078/Mum/2018 (Assessment Year : 2015-16) Central Bank of India, 4th Floor, Chnadermukhi Building, Nariman Point Mumbai - 400021 PAN : AAACC2498P ITA No.5346/Mum/2018 (Assessment Year : 2013-14) ITA No.1761/Mum/2022 (Assessment Year : 2014-15) ITA No.1054/Mum/2018 (Assessment Year : 2016-17) Appellant v/s Assistant Commissioner of Income Tax, Circle – 2(1)(2)…

Central Bank of India, Mumbai vs. ACIT - 2(1)(2), Mumbai

In the result, the appeal by the assessee for the

ITA 1078/MUM/2018[2015-16]Status: DisposedITAT Mumbai22 Aug 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 10Section 115JSection 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.3740/Mum/2018 (Assessment Year : 2013-14) ITA No.5664/Mum/2017 (Assessment Year : 2014-15) ITA No.1078/Mum/2018 (Assessment Year : 2015-16) Central Bank of India, 4th Floor, Chnadermukhi Building, Nariman Point Mumbai - 400021 PAN : AAACC2498P ITA No.5346/Mum/2018 (Assessment Year : 2013-14) ITA No.1761/Mum/2022 (Assessment Year : 2014-15) ITA No.1054/Mum/2018 (Assessment Year : 2016-17) Appellant v/s Assistant Commissioner of Income Tax, Circle – 2(1)(2)…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

Jt. CIT -(OSD)-2(1)(2), Mumbai vs. Central Bank of India, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3673/MUM/2018[2012-13]Status: DisposedITAT Mumbai29 Jan 2020AY 2012-13

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm Central Bank Of India Vs. The Deputy Commissioner 4Th Floor, Of Income Tax – 2(1) Chandermukhi Building Aayakar Bhavan Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No.Aaacc2498P (Appellant) .. (Respondent) Jt. Cit (Osd)-2(1)(2) Vs. Central Bank Of India R.No.561, 5Th Floor 4Th Floor, Aayakar Bhavan, M.K.Road Chandermukhi Building Mumbai – 400 020 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaacc2498P (Appellant) .. (Respondent) Assessee By Shri Nitesh Joshi Revenue By Shri V. Sreekar Date Of Hearing 16/01/2020 Date Of Pronouncement 29/01/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Cross Appeals In Ita Nos.3739/Mum/2018 & 3673/Mum/2018 For A.Y.2012-13 Arises Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-3, Mumbai In Appeal No.Cit(A)-3/Dcit2(1) It- 44/Tr.4/16-17 Dated 30/01/2018 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 25/03/2014 By The Ld. Dy. Commissioner Of Income Tax -2(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM Central Bank of India Vs. The Deputy Commissioner 4th Floor, of Income Tax – 2(1) Chandermukhi Building Aayakar Bhavan Nariman Point Mumbai – 400 020 Mumbai – 400 021 PAN/GIR No.AAACC2498P (Appellant) .. (Respondent) Jt. CIT (OSD)-2(1)(2) Vs. Central Bank of India R.No.561, 5th Floor 4th Floor, Aayakar Bhavan, M.K.Road Chandermukhi Building Mumbai – 400 020 Nariman Point Mumbai – 400 021 PAN/GIR No.AAACC2498P (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri V. Sreekar Date of He…

DIT v. Credit Suisse First Boston (Cyprus) Ltd.,\n (23 Taxmann.com 424) — Cited in 6 Judgments | BharatTax