Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd. v. ACIT

116 Taxmann.com 555High Court2020#13307 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

Judgments citing Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd. v. ACIT

CHHATTISGARH STATE BEVERAGES CORPORATION LTD.,RAIPUR vs. PR. CIT-1, RAIPUR

In the result, appeals of the assessee in ITA Nos

ITA 40/RPR/2021[2017-18]Status: DisposedITAT Raipur12 Dec 2022AY 2017-18

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita Nos.38, 39 & 40/Rpr/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 Pan : Aaccc3163B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(1)Section 143(3)Section 263Section 40

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.38, 39 & 40/RPR/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 PAN : AACCC3163B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent Assessee by :Shri Praveen Jain, CA Revenue by :Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of H…

CHHATTISGARH STATE BEVERAGES LTD.,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX-1, RAIPUR

In the result, appeals of the assessee in ITA Nos

ITA 39/RPR/2021[2016-17]Status: DisposedITAT Raipur12 Dec 2022AY 2016-17

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita Nos.38, 39 & 40/Rpr/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 Pan : Aaccc3163B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(1)Section 143(3)Section 263Section 40

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.38, 39 & 40/RPR/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 PAN : AACCC3163B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent Assessee by :Shri Praveen Jain, CA Revenue by :Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of H…

CHHATTISGARH STATE BEVERAGES LTD.,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX-1, RAIPUR

In the result, appeals of the assessee in ITA Nos

ITA 38/RPR/2021[2015-16]Status: DisposedITAT Raipur12 Dec 2022AY 2015-16

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita Nos.38, 39 & 40/Rpr/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 Pan : Aaccc3163B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(1)Section 143(3)Section 263Section 40

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.38, 39 & 40/RPR/2021 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17 & 2017-18 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 PAN : AACCC3163B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent Assessee by :Shri Praveen Jain, CA Revenue by :Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of H…

M/S.KRISHNA BHAGYA JALA NIGAM LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 3064/BANG/2018[2014-15]Status: DisposedITAT Bangalore10 Nov 2021AY 2014-15

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Krishna Bhagya Jala Nigam Limited, Acit, Pwd Offices, Annexe, 3Rd Floor, K. R. Circle – 4(1)(1), Circle, Bengaluru – 560 001. Bengaluru. Pan : Aaack 5850 B

For Respondent: Shri. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 37Section 40Section 5(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Krishna Bhagya Jala Nigam Limited, ACIT, PWD Offices, Annexe, 3rd Floor, K. R. Circle – 4(1)(1), Circle, Bengaluru – 560 001. Bengaluru. PAN : AAACK 5850 B Assessee by: : Shri. Raghavendra R. Chakravarthy, CA Revenue by : Shri. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President: This is an appeal by the assessee against the order date…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -4(1)(1), BANGALORE vs. M/S. KARNATAKA STATE FINANCIAL CORPORATION, BANGALORE

In the result, the appeals of the Assessee are allowed while the appeal by the revenue is dismissed

ITA 1420/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Mar 2021AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 20Section 40Section 5(1)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 1413/Bang/2019 M/s. Karnataka State ACIT, 2014-15 Financial Corporation, Circle – 4(1)(1), No.1/1 Thimmaiah Road, Bengaluru. Opp. to Cantonment Railway Station, Bengaluru – 560 052. PAN : AAACK 9480 H 1420/Bang/2019 ACIT, M/s. Karnataka State Financial 2014-15 Circle – 4(1)(1), Corporation, Bengaluru. Bengaluru – 560 052. PAN : AAACK 9480 H 3190/Bang/2018 M/s. Karnataka State DCIT, 2015-16 Financial Corporation, Circle…

M/S. KARNATAKA STATE FINANCIAL CORPORATION,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4(1)(1), BENGALURU

In the result, the appeals of the Assessee are allowed while the appeal by the revenue is dismissed

ITA 1413/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Mar 2021AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 20Section 40Section 5(1)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 1413/Bang/2019 M/s. Karnataka State ACIT, 2014-15 Financial Corporation, Circle – 4(1)(1), No.1/1 Thimmaiah Road, Bengaluru. Opp. to Cantonment Railway Station, Bengaluru – 560 052. PAN : AAACK 9480 H 1420/Bang/2019 ACIT, M/s. Karnataka State Financial 2014-15 Circle – 4(1)(1), Corporation, Bengaluru. Bengaluru – 560 052. PAN : AAACK 9480 H 3190/Bang/2018 M/s. Karnataka State DCIT, 2015-16 Financial Corporation, Circle…

M/S KARNATAKA STATE FINANCIAL CORPORATION ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeals of the Assessee are allowed while the appeal by the revenue is dismissed

ITA 3190/BANG/2018[2015-16]Status: DisposedITAT Bangalore04 Mar 2021AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 20Section 40Section 5(1)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 1413/Bang/2019 M/s. Karnataka State ACIT, 2014-15 Financial Corporation, Circle – 4(1)(1), No.1/1 Thimmaiah Road, Bengaluru. Opp. to Cantonment Railway Station, Bengaluru – 560 052. PAN : AAACK 9480 H 1420/Bang/2019 ACIT, M/s. Karnataka State Financial 2014-15 Circle – 4(1)(1), Corporation, Bengaluru. Bengaluru – 560 052. PAN : AAACK 9480 H 3190/Bang/2018 M/s. Karnataka State DCIT, 2015-16 Financial Corporation, Circle…

Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd. v. ACIT (116 Taxmann.com 555) — Cited in 7 Judgments | BharatTax