Godrej & Boyce Manufacturing Company Ltd. v. Dy. CIT

81 Taxmann.com 11Reported decision2017#21431 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 14ASection 35DSection 40A(2)Section 8D(2)(ii)
Read the full judgment

Issues it is cited on

section 14(2)section 35dsection 14a(2)non application of mindsection 40a(2)disallowance u/s 14asection 115jbsection 14aassistant commissionersection 153asection 143(2)prescribed

Judgments citing Godrej & Boyce Manufacturing Company Ltd. v. Dy. CIT

Khim Engineering Industries Private Limtied, Mumbai vs. Income Tax Officer, Ward-4(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 1524/BANG/2024[2015-16]Status: DisposedITAT Bangalore28 Oct 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Ravindra T., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2015-16 Khim Engineering Industries Vs. The Income Tax Officer, Private Limited, Ward 4(1)(2), A Block, Shivsagar Estate, Bangalore. Dr. A.B. Road, Worli, Mumbai – 400 018. PAN : AAACB 7369N APPELLANT RESPONDENT Appellant by : Shri Ravindra T., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement : 28.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is fi…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. Manipal Health Enterprises Pvt Ltd, Bengaluru

In the result, the the revenue’s appeal is dismissed

ITA 1208/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Systems Private Limited, Bangalore vs. DCIT, Central Circle 1(2), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1092/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Oct 2024AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Enterprises Private Limited, Bangalore vs. ACIT, Circle 2(3)(1), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1031/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Godrej & Boyce Manufacturing Company Ltd. v. Dy. CIT (81 Taxmann.com 11) — Cited in 4 Judgments | BharatTax