Keshoram Industries and Cotton Mills Ltd. v. CIT

191 ITR 845Reported decision#19655 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.

Judgments citing Keshoram Industries and Cotton Mills Ltd. v. CIT

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 844/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…ri) 155 (Mumbai)]. The Ld. AR for the assesee has also relied upon the decision of Hon’ble Bombay High Court in the case of CIT vs TATA Chemicals Ltd. 256 ITR 395 and Hon’ble Kolkata High Court in the case of Keshoram Industries and Cotton Mills Ltd. vs CIT 191 ITR 845. 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. CIT(A) submitted that the assessee itself had admitted before the lower authorities that its projects were under construction up to the end of AY 2012-13, because of various regulator permissions and also it has capitalized all expenditure incurred in relation to such proje…

Horizon Infrastructure Ltd(Now Known As Skil Infrastructure Limited), Mumbai vs. DCIT CC 6(3), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 2470/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…ri) 155 (Mumbai)]. The Ld. AR for the assesee has also relied upon the decision of Hon’ble Bombay High Court in the case of CIT vs TATA Chemicals Ltd. 256 ITR 395 and Hon’ble Kolkata High Court in the case of Keshoram Industries and Cotton Mills Ltd. vs CIT 191 ITR 845. 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. CIT(A) submitted that the assessee itself had admitted before the lower authorities that its projects were under construction up to the end of AY 2012-13, because of various regulator permissions and also it has capitalized all expenditure incurred in relation to such proje…

Horizon Country Wide Logistics Ltd(Now Succeeded on Amalgamation by Skil Infrastructure Limited ), Mumbai vs. DCIT 1(2)(Presently ACIT--6(3)), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5817/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Aug 2019AY 2010-11

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…ri) 155 (Mumbai)]. The Ld. AR for the assesee has also relied upon the decision of Hon’ble Bombay High Court in the case of CIT vs TATA Chemicals Ltd. 256 ITR 395 and Hon’ble Kolkata High Court in the case of Keshoram Industries and Cotton Mills Ltd. vs CIT 191 ITR 845. 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. CIT(A) submitted that the assessee itself had admitted before the lower authorities that its projects were under construction up to the end of AY 2012-13, because of various regulator permissions and also it has capitalized all expenditure incurred in relation to such proje…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5779/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…ri) 155 (Mumbai)]. The Ld. AR for the assesee has also relied upon the decision of Hon’ble Bombay High Court in the case of CIT vs TATA Chemicals Ltd. 256 ITR 395 and Hon’ble Kolkata High Court in the case of Keshoram Industries and Cotton Mills Ltd. vs CIT 191 ITR 845. 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. CIT(A) submitted that the assessee itself had admitted before the lower authorities that its projects were under construction up to the end of AY 2012-13, because of various regulator permissions and also it has capitalized all expenditure incurred in relation to such proje…

Keshoram Industries and Cotton Mills Ltd. v. CIT (191 ITR 845) — Cited in 4 Judgments | BharatTax