Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT

79 Taxmann 112High Court1995#16122 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also reported as

314 ITR 329

Judgments citing Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT

Cognizant Technology Solutions India Private Limited, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal stands dismissed

ITA 474/CHNY/2023[2012-13]Status: DisposedITAT Chennai30 May 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./Ita No.474/Chny/2023 (िनधा1रणवष1 / Assessment Year: 2012-13) M/S.Cognizant Technology Solutions Acit India Pvt.Ltd. Central Circle-1(1), बनाम/ (Successor-In-Interest Of Erstwhile Cognizant Chennai. Technology Services Pvt.Ltd.) Vs. 5/535, Okkiam Thoraipakkam Old Mahabalipuram Road,Chennai-600 096. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaacd-3312-M (अपीलाथ"/Appellant) : ("#थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N.V.Balaji(Advocate) – Ld.Ar "#थ"कीओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 30-05-2023 घोषणाकीतारीख/Date Of Pronouncement : 30-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Sole Grievance Of The Assessee, In The Captioned Appeal, Is Disallowance Made By Ld. Ao U/S 36(V)(A) R.W.S. 2(24)(X) For Late Payment Of Epf & Esi Contributions Aggregating To Rs.79.47 Lacs. The Default Has Been Tabulated By Ld. Ao In Opening Para Of The Assessment Order Dated 27.11.2018 Passed U/S 143(3) R.W.S. 263 Of The Act. The Fact That There Is Default In Payment Under Respective Acts

For Appellant: Shri N.V.Balaji(Advocate) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld.DR
Section 143(3)Section 30Section 36Section 36(1)(va)Section 37(1)

…आयकर अपीलीय अिधकरण “सी”"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.474/Chny/2023 (िनधा1रणवष1 / Assessment Year: 2012-13) M/s.Cognizant Technology Solutions ACIT India Pvt.Ltd. Central Circle-1(1), बनाम/ (Successor-in-interest of erstwhile Cognizant Chennai. Technology Services Pvt.Ltd.) Vs. 5/535, Okkiam Thoraipakkam Old Mahabalipuram Road,Chennai-600 096. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AAACD-3312-M (अप…

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

…1 The Royal Bank of Sctoland N.V. India Branches, AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी 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] I.T.A. No. 2619/Kol/2018 Assessment Year: 2014-15 The Royal Bank of Scotland N.V. India Vs. Deputy Commissioner of Income-tax Branches (PAN: AACCA6818K) (International Taxation)-2(1), Kolkata Appellant Respondent Date of Hearing 15.01.2020 Date of Pronouncement 19.02.2020 For the Appellant Shri R. N. Bajoria, Senior…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, ( International Taxation) Cir-2(1), 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 the Assessee : Shri R. N. Bajoria, AR For the Department : Shri G. Mallikarjuna, CIT DR Date of Hearing : 07.09.2018 Date of Pronouncement : 14.09.2018 ORDER Per M.Balaganesh, AM 1. These two appeals arise out of the final assessment order passed by the Learned Deputy Commissioner of Income Tax (Internati…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, ( International Taxation) Cir-2(1), 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 the Assessee : Shri R. N. Bajoria, AR For the Department : Shri G. Mallikarjuna, CIT DR Date of Hearing : 07.09.2018 Date of Pronouncement : 14.09.2018 ORDER Per M.Balaganesh, AM 1. These two appeals arise out of the final assessment order passed by the Learned Deputy Commissioner of Income Tax (Internati…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, (It) - 2(1), 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 the Department : Shri G. Mallikarjuna, CIT DR For the Assessee : Shri R. N. Bajoria, AR Date of Hearing : 02.08.2018 Date of Pronouncement : 05.09.2018…

DCIT, Cir-2(1), 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 the Department : Shri G. Mallikarjuna, CIT DR For the Assessee : Shri R. N. Bajoria, AR Date of Hearing : 02.08.2018 Date of Pronouncement : 05.09.2018…

Khimji Visram & Sons (Gujrat) (P.) Ltd. v. CIT (79 Taxmann 112) — Cited in 6 Judgments | BharatTax