Ind Global Corporate Fiannce (P) Ltd. v. ITO

33 Taxmann.com 388Income Tax Appellate Tribunal2013#14030 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 37(1)

Issues it is cited on

depreciation on non-compete feenon-compete feemat creditsection 32(1)(ii)section 32(1)enduring benefitsection 36(1)(iii)section 32section 36(1)(va)revenue expenditurecapital expendituresection 37(1)

Judgments citing Ind Global Corporate Fiannce (P) Ltd. v. ITO

M/S Inditrade Capital Ltd (Previously Known As "Jrg Securities Ltd"), Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Arkema Peroxides India Ltd., Chennai vs. The Asstt. Comissioner of Income Tax, Corporate Circle1(1), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 897/CHNY/2020[2016-13]Status: DisposedITAT Chennai13 Jul 2022AY 2016-13

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. R.Vijayaraghavan, Advocate
Section 32(1)(ii)

…आयकर अपील"य अ"धकरण, ‘सी ’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 897/Chny/ 2020 ("नधा"रणवष" /Assessment Year: 2016-17) M/s.Arkema Peroxides India Pvt.Ltd. Vs The Assistant Commissioner of 1st floor, Balmer Laurie House, Income Tax 628, Anna Salai, Teynampet, Corporate Circle-1(1) Chennai-18. Chennai. PAN: AAACE 1713F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr. R.Vijayaraghavan,…

DCIT 6(2)(1), Mumbai vs. Contract Advertising (India) P.Ltd, Mumbai

In the result, appeal filed by the revenue as well and the Cross

ITA 1669/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Sept 2018AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 The Dcit 6(2)(1), M/S Contract Advertising (India) R. No. 563, Aayakar Bhawan, Pvt. Ltd., M.K. Road, Churchgate, Indian Bulls Finance Centre, Mumbai - 400020 Vs. Plot No. 612/613, Senapati Bapat Marg, Elphinstone Road (W), Mumbai - 400013 Pan: Aaacc5674R (Appellant) (Respondent) Co No. 209/Mum/2018 (Arising Out Of Ita No.1669/Mum/2017) Assessment Year: 2010-11 M/S Contract Advertising (India) The Dcit 6(2)(1), Pvt. Ltd., R. No. 563, Aayakar Bhawan, Indian Bulls Finance Centre, M.K. Road, Churchgate, 1501, 15Th Floor, Tower-3, Vs. Mumbai - 400020 Plot No. 612/613, Senapati Bapat Marg, Elphinstone Mill Compound, Elphinstone Road (W), Mumbai - 400013 Pan: Aaacc5674R (Appellant) (Respondent) Revenue By : Shri Abi Rama Kartikiyen (Dr) Assessee By : Shri Dinar P. Daptari (Ar) Date Of Hearing: 06/09/2018 Date Of Pronouncement: 19/09/2018

For Appellant: Shri Dinar P. Daptari (AR)For Respondent: Shri Abi Rama Kartikiyen (DR)
Section 143Section 145ASection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2010-11 The DCIT 6(2)(1), M/s Contract Advertising (India) R. No. 563, Aayakar Bhawan, Pvt. Ltd., M.K. Road, Churchgate, Indian Bulls Finance Centre, Mumbai - 400020 Vs. Plot No. 612/613, Senapati Bapat Marg, Elphinstone Road (W), Mumbai - 400013 PAN: AAACC5674R (Appellant) (Respondent) CO No. 209/MUM/2018 (Arising out of ITA No.1669/MUM/2017) Assessment Year: 2010-11 M/s Contract Advertising (India) The DCIT 6(2)(1), Pvt. Ltd., R. No. 563, Aayakar Bhawan, Indian Bulls Finance…