India Gelatine and Chemicals Ltd. v. Assistant Commissioner of Income Tax

46 Taxmann.com 282High Court2014#20922 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2022.

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software technology parksection 43ainterest free advancesdisallowance of interest expenditureput to usemercantile system of accountingsection 36(1)(iii)commercial expediencydisallowance under section 14adisallowance u/s 14arevenue expenditurecapital expenditure

Judgments citing India Gelatine and Chemicals Ltd. v. Assistant Commissioner of Income Tax

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 146/BANG/2021[2017-18]Status: DisposedITAT Bangalore31 Jan 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.143 to 146/Bang/2021 Assessment year : 2013-14, 2014-15, 2015-16 & 2017-18 M/s Tanglin Developments Ltd., Vs. The Dy. Commissioner of Income- No.23/2, Coffeeday Square, tax, Vittal Mallya Road, Central Circle-1(3), Bengaluru. Bengaluru-560 001. PAN –AABCT 0356 N ASSESSEE RESPONDENT Assesseeby : Shri C Ramesh, C.A Revenue by : Shri Jairam Raipura, CIT(DR OSD) Date of hearing : 30.12.2021 Date of Pronouncement : 31.01.2022 O R D E R Per Bench These4 appe…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 145/BANG/2021[2015-16]Status: DisposedITAT Bangalore31 Jan 2022AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.143 to 146/Bang/2021 Assessment year : 2013-14, 2014-15, 2015-16 & 2017-18 M/s Tanglin Developments Ltd., Vs. The Dy. Commissioner of Income- No.23/2, Coffeeday Square, tax, Vittal Mallya Road, Central Circle-1(3), Bengaluru. Bengaluru-560 001. PAN –AABCT 0356 N ASSESSEE RESPONDENT Assesseeby : Shri C Ramesh, C.A Revenue by : Shri Jairam Raipura, CIT(DR OSD) Date of hearing : 30.12.2021 Date of Pronouncement : 31.01.2022 O R D E R Per Bench These4 appe…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 144/BANG/2021[2014-15]Status: DisposedITAT Bangalore31 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.143 to 146/Bang/2021 Assessment year : 2013-14, 2014-15, 2015-16 & 2017-18 M/s Tanglin Developments Ltd., Vs. The Dy. Commissioner of Income- No.23/2, Coffeeday Square, tax, Vittal Mallya Road, Central Circle-1(3), Bengaluru. Bengaluru-560 001. PAN –AABCT 0356 N ASSESSEE RESPONDENT Assesseeby : Shri C Ramesh, C.A Revenue by : Shri Jairam Raipura, CIT(DR OSD) Date of hearing : 30.12.2021 Date of Pronouncement : 31.01.2022 O R D E R Per Bench These4 appe…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 143/BANG/2021[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.143 to 146/Bang/2021 Assessment year : 2013-14, 2014-15, 2015-16 & 2017-18 M/s Tanglin Developments Ltd., Vs. The Dy. Commissioner of Income- No.23/2, Coffeeday Square, tax, Vittal Mallya Road, Central Circle-1(3), Bengaluru. Bengaluru-560 001. PAN –AABCT 0356 N ASSESSEE RESPONDENT Assesseeby : Shri C Ramesh, C.A Revenue by : Shri Jairam Raipura, CIT(DR OSD) Date of hearing : 30.12.2021 Date of Pronouncement : 31.01.2022 O R D E R Per Bench These4 appe…