Gilbs Computer Ltd. v. Income Tax Appellate Tribunal

317 ITR 159High Court2009#17633 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2017.

Judgments citing Gilbs Computer Ltd. v. Income Tax Appellate Tribunal

ACIT 2(1), Mumbai vs. Cable Corporation of India Ltd, Mumbai

In the result, all the appeals of assessee are allowed and Revenue’s appeal is dismissed

ITA 7256/MUM/2012[2002-03]Status: DisposedITAT Mumbai31 May 2017AY 2002-03

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 253Section 253(6)(a)Section 271(1)(c)Section 6

…00/-. But assessee has paid No.500 in each of the case. The learned Counsel for the assessee stated that the issue of payment of fee is decided by Hon’ble Bombay High Court in the case of Gilbs Computer Ltd. vs. Income Tax Appellate Tribunal and others (2009) 317 ITR 159 (Bom), wherein the Hon’ble Bombay High Court has clearly held that in the case of loss, such case would be covered by clause d of sub-section 6 of Section 253 of the Act. Hon’ble Bombay High Court observed as under: - “17. Considering the above discussions in our opinion, the expression “more and less” will have to be given the natural meaning.…

Cable Corporation of India Ltd, Mumbai vs. ACIT 2(1), Mumbai

In the result, all the appeals of assessee are allowed and Revenue’s appeal is dismissed

ITA 1623/MUM/2010[2004-05]Status: DisposedITAT Mumbai31 May 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 253Section 253(6)(a)Section 271(1)(c)Section 6

…00/-. But assessee has paid No.500 in each of the case. The learned Counsel for the assessee stated that the issue of payment of fee is decided by Hon’ble Bombay High Court in the case of Gilbs Computer Ltd. vs. Income Tax Appellate Tribunal and others (2009) 317 ITR 159 (Bom), wherein the Hon’ble Bombay High Court has clearly held that in the case of loss, such case would be covered by clause d of sub-section 6 of Section 253 of the Act. Hon’ble Bombay High Court observed as under: - “17. Considering the above discussions in our opinion, the expression “more and less” will have to be given the natural meaning.…

Cable Corporation of India Ltd, Mumbai vs. DCIT 2(1), Mumbai

In the result, all the appeals of assessee are allowed and Revenue’s appeal is dismissed

ITA 1622/MUM/2010[2003-04]Status: DisposedITAT Mumbai31 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 253Section 253(6)(a)Section 271(1)(c)Section 6

…00/-. But assessee has paid No.500 in each of the case. The learned Counsel for the assessee stated that the issue of payment of fee is decided by Hon’ble Bombay High Court in the case of Gilbs Computer Ltd. vs. Income Tax Appellate Tribunal and others (2009) 317 ITR 159 (Bom), wherein the Hon’ble Bombay High Court has clearly held that in the case of loss, such case would be covered by clause d of sub-section 6 of Section 253 of the Act. Hon’ble Bombay High Court observed as under: - “17. Considering the above discussions in our opinion, the expression “more and less” will have to be given the natural meaning.…

Cable Corporation of India Ltd, Mumbai vs. ITO 2(1)(4), Mumbai

In the result, all the appeals of assessee are allowed and Revenue’s appeal is dismissed

ITA 1621/MUM/2010[2002-03]Status: DisposedITAT Mumbai31 May 2017AY 2002-03

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 253Section 253(6)(a)Section 271(1)(c)Section 6

…00/-. But assessee has paid No.500 in each of the case. The learned Counsel for the assessee stated that the issue of payment of fee is decided by Hon’ble Bombay High Court in the case of Gilbs Computer Ltd. vs. Income Tax Appellate Tribunal and others (2009) 317 ITR 159 (Bom), wherein the Hon’ble Bombay High Court has clearly held that in the case of loss, such case would be covered by clause d of sub-section 6 of Section 253 of the Act. Hon’ble Bombay High Court observed as under: - “17. Considering the above discussions in our opinion, the expression “more and less” will have to be given the natural meaning.…

Kwality Ice Creams India LLP(Erstwhile Kwality Ice Crems India Pvt. Ltd.), Kolkata vs. DCIT, Circle -10, Kolkata

In the result the appeal of assessee is treated as allowed for statistical purposes

ITA 896/KOL/2012[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 896/Kol/2012 Assessment Year : 2005-06

For Appellant: Shri Debabrata Khasnabis, FCAFor Respondent: David Z.Chawngthu, JCIT
Section 143(3)Section 2S

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No. 896/Kol/2012 Assessment Year : 2005-06 Kwality Ice Cream India LLP -vs.- D.C.I.T., Circle-10, (Erstwhile Kwality Ice Creams Kolkata India Pvt.Ltd.)Kolkata [PAN : AABCK1290J) (Respondent) (Appellant) For the Appellant : Shri Debabrata Khasnabis, FCA For the Respondent : David Z.Chawngthu, JCIT Date of Hearing : 15.03.2016. Date of Pronouncement : 6.4.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the assessee against the order dated 28.12.2011 of CIT(A)- XXIV, Kolkata, r…

Gilbs Computer Ltd. v. Income Tax Appellate Tribunal (317 ITR 159) — Cited in 5 Judgments | BharatTax