Kalyani Steels Ltd. v. DCIT

59 TTJ 316Income Tax Appellate Tribunal#25317 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2019.

Judgments citing Kalyani Steels Ltd. v. DCIT

Mercedes - Benz India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1865/PUN/2013[1999-2000]Status: DisposedITAT Pune01 Aug 2019AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं./ Ita No. 1865/Pun/2013 यनधाारण वषा / Assessment Year : 1999-2000 Mercedes Benz India Private Limited. ( Formerly Known As Daimler Chrysler India Private Limited) E-3, Midc Chakan, Phase-Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal : Khed, Pune-410 501. Pan : Aabcm 1789L .......अऩीऱाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Percy Pardiwala &For Respondent: Shri S. B. Prasad

Section 35A

…or the assessee relied on the Bombay High Court Judgment in the case of CIT Vs. Raymond Ltd., judgment of Karnataka High Court in the case of Amco Power Systems Ltd.(supra) and the decision of Pune Bench of the Tribunal in the case of Kalyani Steels Ltd. DCIT 59 TTJ 316 (Pune). Ld. Counsel for the assessee made the following prayer : 14 A.Y.1999-2000 “Further, where accounts are settled by way of entries in the books of accounts and not 'actually paid by way of money', the same should also be treated as 'paid' or incurred'. In this regard, reliance is placed on the decision in case of Teletherm Instruments Co (…

Daimler Chrysler India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the cross objection of the assessee is dismissed

ITA 1381/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 15ASection 35A

…or the assessee relied on the Bombay High Court Judgment in the case of CIT Vs. Raymond Ltd., judgment of Karnataka High Court in the case of Amco Power Systems Ltd.(supra) and the decision of Pune Bench of the Tribunal in the case of Kalyani Steels Ltd. DCIT 59 TTJ 316 (Pune). Ld. Counsel for the assessee made the following prayer : “Further, where accounts are settled by way of entries in the books of accounts and not 'actually paid by way of money', the same should also be treated as 'paid' or incurred'. In this regard, reliance is placed on the decision in case of Teletherm Instruments Co (P.) Ltd. Vs ACIT…

Deputy Commissioner of Income-Tax vs. Daimler Chrysler India Pvt. Ltd., Pune

In the result, the cross objection of the assessee is dismissed

ITA 1325/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 15ASection 35A

…or the assessee relied on the Bombay High Court Judgment in the case of CIT Vs. Raymond Ltd., judgment of Karnataka High Court in the case of Amco Power Systems Ltd.(supra) and the decision of Pune Bench of the Tribunal in the case of Kalyani Steels Ltd. DCIT 59 TTJ 316 (Pune). Ld. Counsel for the assessee made the following prayer : “Further, where accounts are settled by way of entries in the books of accounts and not 'actually paid by way of money', the same should also be treated as 'paid' or incurred'. In this regard, reliance is placed on the decision in case of Teletherm Instruments Co (P.) Ltd. Vs ACIT…