Industries Ltd. v. CIT

159 ITR 646High Court1986#22850 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2021.

Judgments citing Industries Ltd. v. CIT

Infor (India) Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle -2(1), Hyderabad

Appeal is partly allowed in above terms

ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

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

For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR
Section 143(3)Section 92C(3)

…(1991) 187 ITR 25 (Bom) followed in several other decisions of that Court], Karnataka [CIT ITA No.197 and 508/Ahd/2016 Assessment Year: 2012- 13 vs. International Instruments Pvt. Ltd. (1983) 144 ITR 936 (Kar), Madras [Sundaram Industries Ltd. vs. CIT (1986) 159 ITR 646 (Mad), Andhra Pradesh [Vazir Sultan Tobacco Co. Ltd. vs. CIT (1988) 169 ITR 35 (AP)], Rajasthan [Associated Stone Industries Co. Ltd. vs. CIT (1988) 170 ITR 653 (Raj)], Gujarat [S.L.M. Maneklal Industries Ltd. vs. CIT (1988) 172 ITR 176 (Guj) followed in several cases thereafter], Allahabad [Himalayan Drug Co. Pvt. Ltd. vs. CIT (1996) 218 ITR 346…

Avaya India Private Limited, Mumbai vs. ACIT, Circle-1(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 466/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs Acit, 202, Platina, 2Nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (Appellant) (Respondent) Pan No. Aaeca3592N Assessee By : Sh. Kamal Sawhney, Adv. Revenue By : Sh. Surender Pal, Cit Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 09.07.2021

For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Sh. Surender Pal, CIT DR
Section 143(3)Section 144C(13)Section 92C

…3] 144 ITR 317, the Karnataka High Court in CIT v. International Instruments (P.) Ltd. [1983] 144 ITR 936, Full Bench of the Kerala High Court in A. V. Thomas & Co. Ltd. v. CIT [1986] 159 ITR 431 and Madras High Court in Sundaram Industries Ltd. v. CIT [1986] 159 ITR 646. In the view which we are taking, we answer the question referred to us in the affirmative and against the assessee." 19 Avaya India Pvt. Ltd. 3.11.2.4 Thus, 'education cess' fails the test of deductibility at the first stage itself-i.e. under the terms of section 37(1) and, therefore, there is no further need to examine the embargo u/s 40(a)(ii)…

Bank of India, Mumbai vs. DCIT - 2(1)(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13
Section 250Section 90Section 90nSection 91

…: TC 15R.590], Bombay (in) Lubrizol (India) Ltd. v. CIT [1991] 187 ITR 25 (Bom) followed in several other decisions of that Court], Karnataka [CIT v. International Instruments Pvt. Ltd. [1983] 144 ITR 936 (Kar), Madras [Sundaram Industries Ltd. v. CIT [1986] 159 ITR 646 (Mad), Andhra Pradesh [Vazir Sultan Tobacco Co. Ltd. v. CIT [1988] 169 ITR 35 (AP)], Rajasthan [Associated Stone Industries Co. Ltd. v. CIT [1988] 170 ITR 653 (Raj)], Gujarat [S.L.M. Maneklal Industries Ltd. v. CIT [1988] 172 ITR 176 (Guj) followed in several cases thereafter], Allahabad [Himalayan Drug Co. Pvt. Ltd. v. CIT [1996] 218 ITR 346 (Al…

Industries Ltd. v. CIT (159 ITR 646) — Cited in 3 Judgments | BharatTax