Infrastructure Development Finance Company Ltd. v. ACIT

104 Taxmann.com 205High Court2019#8146 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

Judgments citing Infrastructure Development Finance Company Ltd. v. ACIT

EXPRESS INFRASTRUCTURE PRIVATE LTD.,CHENNAI vs. DCIT COMPANY CIRCLE 2(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2854/CHNY/2018[2011-12]Status: DisposedITAT Chennai27 Sept 2023AY 2011-12

Bench: Shri Manjunatha G & Shri Manomohan Dasआयकर अपील सं./Ita No.2854/Chny/2018 िनधा'रण वष' /Assessment Year: 2011-12 Express Infrastructure (P) Ltd, The Dy. Commissioner Of No. 2, Express Estates, Vs. Income Tax, Club House Road, Mount Road, Company Circle 2-(1), Chennai-600 002. Chennai. [Pan: Aabce-5521-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.08.2023 : 27.09.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 24Section 24bSection 250(6)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजुनाथ. जी , लेखा सद! एवं "ी मनोमोहन दास, "ाियक सद! के सम& BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.2854/Chny/2018 िनधा'रण वष' /Assessment Year: 2011-12 Express Infrastructure (P) Ltd, The Dy. Commissioner of No. 2, Express Estates, Vs. Income Tax, Club House Road, Mount Road, Company Circle 2-(1), Chennai-600 002. Chennai. [PAN: AABCE-5521-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri G. Baskar, Advocate ""यथ" क" ओर से…

KOKAN MERCANTILA CO OP BANK LTD,MUMBAI vs. ACIT CIRCLE-20(2) , MUMBAI

In the result we set aside the orders of authorities below and direct to allow the deduction u/s

ITA 651/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalkokan Mercantile Co-Operative Bank Ltd. Harbour Crest, 1St Floor, Mazagaon, Mumbai-400010. Pan: Aaaak2527P ...... Appellant Vs. Acit, Circle-20(2), Room No. 217, 2Nd Floor, Piramal Chambers, Lalbaug, Parel, Mumbai-400012 ..... Respondent Appellant By : Sh. M. Subramanian, Adv. Respondent By : Sh. Tejinder Pal Singh, Sr.Dr Date Of Hearing : 12/07/2022 Date Of Pronouncement : 04/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As [‘Nfac’] Dated 21.12.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. M. Subramanian, AdvFor Respondent: Sh. Tejinder Pal Singh, Sr.DR
Section 142(1)Section 143(2)Section 234BSection 234CSection 250Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kokan Mercantile Co-operative Bank Ltd. Harbour Crest, 1st Floor, Mazagaon, Mumbai-400010. PAN: AAAAK2527P ...... Appellant Vs. ACIT, Circle-20(2), Room No. 217, 2nd Floor, Piramal Chambers, Lalbaug, Parel, Mumbai-400012 ..... Respondent Appellant by : Sh. M. Subramanian, Adv. Respondent by : Sh. Tejinder Pal Singh, Sr.DR Date of hearing : 12/07/2022 Date of pronouncement : 04/10/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the orde…

Infrastructure Development Finance Company Ltd. v. ACIT (104 Taxmann.com 205) — Cited in 13 Judgments | BharatTax