Haden International Group India (P) Ltd. v. Assistant Commissioner of Income Tax, Circle-3, Thane

20 SOT 305Income Tax Appellate Tribunal2008#19733 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Haden International Group India (P) Ltd. v. Assistant Commissioner of Income Tax, Circle-3, Thane

DCIT Circle-1, Ranchi vs. M/S Hec Ltd, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 95/RAN/2017[2007-08]Status: DisposedITAT Ranchi05 Apr 2019AY 2007-08

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…e liability so accrued was estimated scientifically. For that we rely upon and by the ratio of judgment of the Hon'ble ITAT in the following cases: - a. Haden International Group India (P) Ltd. Vs. Assistant Commissioner of Income Tax, Circle-3, Thane (2008) 20 SOT 305 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordi…

Hec Ltd, Finance &Accounts, Ranchi vs. DCIT Circle-1, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 232/RAN/2016[2008-09]Status: DisposedITAT Ranchi05 Apr 2019AY 2008-09

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…e liability so accrued was estimated scientifically. For that we rely upon and by the ratio of judgment of the Hon'ble ITAT in the following cases: - a. Haden International Group India (P) Ltd. Vs. Assistant Commissioner of Income Tax, Circle-3, Thane (2008) 20 SOT 305 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordi…

Hec Ltd, Finance &Accounts, Ranchi vs. ACIT, Cir-1, Ranchi

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 231/RAN/2016[2006-07]Status: DisposedITAT Ranchi05 Apr 2019AY 2006-07

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)

…e liability so accrued was estimated scientifically. For that we rely upon and by the ratio of judgment of the Hon'ble ITAT in the following cases: - a. Haden International Group India (P) Ltd. Vs. Assistant Commissioner of Income Tax, Circle-3, Thane (2008) 20 SOT 305 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordi…

Case New Holland Construction Equipment (India) P.Ltd, Mumbai vs. JCIT (OSD) Cir 2(2), Mumbai

ITA 3669/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Sept 2016AY 2008-09
For Appellant: S/Shri Harsh Shah & Paras Savla -ARFor Respondent: Shri K. Ravi Chandran - DR
Section 254(1)

…that except for two AY.s the AO had accepted the method followed by it. He referred to the case of Rotork Controls India P. Ltd.(314ITR62); Woodward Governor India Ltd. (321 ITR 147); Sony India P. Ltd.(160 taxman 397); Haden International Group India P.Ltd. (20 SOT 305) and Simpson & Co. Ltd. (10 ITR (Trib.) 283) and also referred to pg no. 25-26 of the PB. The Departmental Representative (DR) supported the order of the FAA and stated that the assessee was not following any scientific method, that it was a contingent liability.He relied upon the case of Indian Molasses Co. (P) Ltd. (supra). 6.We have heard the…

Haden International Group India (P) Ltd. v. Assistant Commissioner of Income Tax, Circle-3, Thane (20 SOT 305) — Cited in 4 Judgments | BharatTax