Jwala Prasad Radha Krishna v. CIT

295 ITR 510High Court2007#6054 most cited

What is Jwala Prasad Radha Krishna v. CIT authority for?

Additions made by the Assessing Officer are liable to be deleted if similar additions have already been deleted for assessment years. Additions made purely on a notional basis without independent corroboration are also liable for deletion.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Jwala Prasad Radha Krishna v. CIT · CIT v. Punjab Financial Corpn. Ltd. · section 143(3) · section 69 · section 153A · reassessment · addition deletion · notional addition · Assessing Officer powers

Sections most often in play

Section 132Section 143(3)Section 153ASection 69Section 69A

Issues it is cited on

penalty u/s 271(1)(c)section 271(1)(c)section 153section 153asection 69section 15section 143(3)indiadocumentinterest

Judgments citing Jwala Prasad Radha Krishna v. CIT

ACIT, CENTRAL CIRCLE- 26 , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

The Appeal of the Revenue is dismissed

ITA 4554/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 4554/Del/2018, (A.Y.2014-15)

Section 132Section 143(3)

…Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415(All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2006-07 and also in assessment year 2007-08, there…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result the appeals of the assessee in ITA Nos

ITA 6298/DEL/2017[2011-12]Status: DisposedITAT Delhi24 Jun 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 153ASection 271(1)(c)Section 69

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 200…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result the appeals of the assessee in ITA Nos

ITA 6297/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Jun 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 153ASection 271(1)(c)Section 69

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 200…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result the appeals of the assessee in ITA Nos

ITA 6296/DEL/2017[2009-10]Status: DisposedITAT Delhi24 Jun 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 153ASection 271(1)(c)Section 69

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 200…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result the appeals of the assessee in ITA Nos

ITA 6295/DEL/2017[2008-09]Status: DisposedITAT Delhi24 Jun 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 153ASection 271(1)(c)Section 69

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 200…

THE ROYAL BANK OF SCOTLAND N.V. ,KOLKATA vs. DCIT (INTERNATIONAL TAXATION) - 2(1), KOLKATA

In the result, the appeal of assessee is partly allowed

ITA 2619/KOL/2018[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 144C(13)Section 144C(5)Section 36Section 36(1)(iv)Section 90

…Co. Ltd. [1986] 158ITR 419 (SC) • Liberty Cinema V. Commissioner of Income-tax [1964] 52 ITR 153, 161 / (Cal.), • Decom Marketing (P.) Ltd. v. CIT (164 CTR 230). • RDB Industries Ltd vs DCIT 120 ITJ 107 (Kol). • CIT v. Punjab FinanciaL Corpomtion Ltd.. [2007] 295 ITR 510 (Punj. & Har.) • Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT [1995] 79 Taxman 112 (Guj) • CIT v. Akkem Labomtories (P.) Ltd.. [2009] 314 ITR 329 (Pat) • CIT vs Hindustan Motors Ltd 175 ITR 411 (Cal); • CIT vs. Karamchand Premchand Pvt. Ltd. 200 ITR 281 (Gui), • CIT v Punjab Financial Corporation Ltd., 295 ITR 510 (P&H); • Decom Marketing Pvt.…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…nd Industries vs. CIT: 242 ITR 22 (Gau.) • KeshrichandJaisukhlal vs. CIT: 248 ITR 47 (Gau.) • Highways Construction Co. Pvt. Ltd vs. CIT: 199 ITR 702 (Gau.) • Jwala Prasad Radha Krishna vs. CIT [1992]: 198 ITR 415 (All) • CIT vs. Punjab Financial Corpn. Ltd.: 295 ITR 510 (P&H HC) • CIT vs. South India Corpn. (Agencies) Ltd.: 293 ITR 237 (Chennai HC) • CIT vs. Sanghi Finance and Investment Ltd.: 190 CTR 207 (MP) ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 6.4 We have considered rival submissions and the decisions relied upon by both the parties. We have already deleted the addition made in assessment year 2…

THE ROYAL BANK OF SCOTLAND N.V.,KOLKATA vs. DCIT, ( INTERNATIONAL TAXATION) CIR-2(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 36/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Sept 2018AY 2012-13

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 43D

…Co. Ltd. [1986] 158ITR 419 (SC) • Liberty Cinema V. Commissioner of Income-tax [1964] 52 ITR 153, 161 / (Cal.), • Decom Marketing (P.) Ltd. v. CIT (164 CTR 230). • RDB Industries Ltd vs DCIT 120 ITJ 107 (Kol). • CIT v. Punjab FinanciaL Corpomtion Ltd.. [2007] 295 ITR 510 (Punj. & Har.) • Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT [1995] 79 Taxman 112 (Guj) • CIT v. Akkem Labomtories (P.) Ltd.. [2009] 314 ITR 329 (Pat) • CIT vs Hindustan Motors Ltd 175 ITR 411 (Cal); • CIT vs. Karamchand Premchand Pvt. Ltd. 200 ITR 281 (Gui), • CIT v Punjab Financial Corporation Ltd., 295 ITR 510 (P&H); 7 M/s Royal Bank of Sco…

THE ROYAL BANK OF SCOTLAND N.V.,KOLKATA vs. DCIT, ( INTERNATIONAL TAXATION) CIR-2(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1885/KOL/2017[2013-14]Status: DisposedITAT Kolkata14 Sept 2018AY 2013-14

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 43D

…Co. Ltd. [1986] 158ITR 419 (SC) • Liberty Cinema V. Commissioner of Income-tax [1964] 52 ITR 153, 161 / (Cal.), • Decom Marketing (P.) Ltd. v. CIT (164 CTR 230). • RDB Industries Ltd vs DCIT 120 ITJ 107 (Kol). • CIT v. Punjab FinanciaL Corpomtion Ltd.. [2007] 295 ITR 510 (Punj. & Har.) • Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT [1995] 79 Taxman 112 (Guj) • CIT v. Akkem Labomtories (P.) Ltd.. [2009] 314 ITR 329 (Pat) • CIT vs Hindustan Motors Ltd 175 ITR 411 (Cal); • CIT vs. Karamchand Premchand Pvt. Ltd. 200 ITR 281 (Gui), • CIT v Punjab Financial Corporation Ltd., 295 ITR 510 (P&H); 7 M/s Royal Bank of Sco…

THE ROYAL BANK OF SCOTLAND N.V.,KOLKATA vs. DCIT, (IT) - 2(1), KOLKATA, KOLKATA

Accordingly, the Ground Nos. (iv) to (vi) raised by the revenue are dismissed

ITA 505/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 Dcit (It), Circle-2(1), Kolkata -Vs- M/S Royal Bank Of Scotland N.V. [Pan: Aacca 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 144C(5)Section 43D

…V. Commissioner of Income-tax [1964] 52 ITR 153, 161 / (Cal.), • Decom Marketing (P.) Ltd. v. CIT (164 CTR 230). 8 M/s Royal Bank of Scotland N.V. A.Yr. 2011-12 • RDB Industries Ltd vs DCIT 120 ITJ 107 (Kol). • CIT v. Punjab FinanciaL Corpomtion Ltd.. [2007] 295 ITR 510 (Punj. & Har.) • Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT [1995] 79 Taxman 112 (Guj) • CIT v. Akkem Labomtories (P.) Ltd.. [2009] 314 ITR 329 (Pat) • CIT vs Hindustan Motors Ltd 175 ITR 411 (Cal); • CIT vs. Karamchand Premchand Pvt. Ltd. 200 ITR 281 (Gui), • CIT v Punjab Financial Corporation Ltd., 295 ITR 510 (P&H); • Decom Marketing Pvt.…

DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S ROYAL BANK OF SCOTLAND N.V., KOLKATA

Accordingly, the Ground Nos. (iv) to (vi) raised by the revenue are dismissed

ITA 503/KOL/2016[2012-2013]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-2013

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 Dcit (It), Circle-2(1), Kolkata -Vs- M/S Royal Bank Of Scotland N.V. [Pan: Aacca 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 144C(5)Section 43D

…V. Commissioner of Income-tax [1964] 52 ITR 153, 161 / (Cal.), • Decom Marketing (P.) Ltd. v. CIT (164 CTR 230). 8 M/s Royal Bank of Scotland N.V. A.Yr. 2011-12 • RDB Industries Ltd vs DCIT 120 ITJ 107 (Kol). • CIT v. Punjab FinanciaL Corpomtion Ltd.. [2007] 295 ITR 510 (Punj. & Har.) • Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT [1995] 79 Taxman 112 (Guj) • CIT v. Akkem Labomtories (P.) Ltd.. [2009] 314 ITR 329 (Pat) • CIT vs Hindustan Motors Ltd 175 ITR 411 (Cal); • CIT vs. Karamchand Premchand Pvt. Ltd. 200 ITR 281 (Gui), • CIT v Punjab Financial Corporation Ltd., 295 ITR 510 (P&H); • Decom Marketing Pvt.…

Jwala Prasad Radha Krishna v. CIT (295 ITR 510) — Cited in 19 Judgments | BharatTax