Gujarat State Financial Corporation Ltd. v. ClT

35 Taxmann.com 64High Court2013#24615 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 57(iii)

Judgments citing Gujarat State Financial Corporation Ltd. v. ClT

Lakshminarayanaswamy Swathy, Coimbatore vs. Income Tax Officer, Corp Circle 1, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 1984/CHNY/2025[2020-21]Status: DisposedITAT Chennai10 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Shri S. Ramachandran, CAFor Respondent: Ms. R. Anitha, Addl.CIT

Section 37(1)Section 57

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र,"या"यक सद"य एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1984/CHNY/2025 िनधा"रण वष"/Assessment Year:2020-21 Ms.Lakshminarayanaswamy The Income Tax Officer, Swathy, Corporate Circle 1, No.13, Nethaji Road, Vs. Coimbatore P.N. Palayam, Coimbatore – 641 037. PAN: ACAPS 0385G (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri S. Ramachandran, CA ""यथ" क" ओर से/Respondent by : Ms. R. Anitha, A…

Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. M/S. Brahmaputra Valley Fertilizer Corporation Limited, Dibrugarh

In the result, both the appeal of revenue as well as Cross Objection of the assessee are dismissed

ITA 110/GTY/2019[2008-09]Status: DisposedITAT Guwahati06 Oct 2023AY 2008-09

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 1Section 37Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GAUHATI” BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA [Before Shri Rajpal Yadav, Vice President (KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 110/Gau/2019 Assessment Year: 2008-09 ACIT, Circle-2, Dibrugarh Vs. Brahmaputra Valley Fertilizer Corporation Ltd. P.O. Parbatpur, Namrup, Dist. Dibrugarh, Assam-786623. (PAN: AABCB9399R) Appellant Respondent & C.O. No. 1/Gau/2022 I.T.A. No. 110/Gau/2019 Assessment Year: 2008-09 Brahmaputra Valley Fertilizer Vs. ACIT, Circle-2, Dibrugarh Corporation Ltd. Cross Objector Respondent Date of Hearing 28.08.2023 Date of Pronounceme…

Ogene Systems India Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

Appeal is allowed in above terms

ITA 271/HYD/2018[2014-15]Status: DisposedITAT Hyderabad06 May 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Sunil Kumar Pandey, DR

Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 271/HYD/2018 Assessment Year: 2014-15 Ogene Systems India Income Tax Officer, Limited, Vs Ward-16(4), HYDERABAD HYDERABAD [PAN: AAACO7056R] (Appellant) (Respondent) For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 24-03-2021 Date of Pronouncement : 06-05-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2014-15 arises from the CIT(A)-4, Hyderab…