Kolkata in REI Agro Ltd. v. DCIT

244 ITD 141Income Tax Appellate Tribunal#20070 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Kolkata in REI Agro Ltd. v. DCIT

Kamakhya (India), Kolkata vs. DCIT, C.C.-1(3), Kolkata

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

ITA 584/KOL/2020[2013-14]Status: DisposedITAT Kolkata22 Jun 2022AY 2013-14

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 14ASection 234BSection 250Section 250(6)Section 251(2)Section 36(1)(ii)Section 43B

…ssessment years. 4. That, the Ld. C.I.T.(A) erred in upholding the erroneous computation of disallowance u/s 14A r.w.r. 8D(2)(ii) & (iii) of the Rules aggregating to Rs.4,39,674/- when as per decision of Hon’ble ITAT, Kolkata in the case of REI Agro vs. DCIT (244 ITD 141) and upheld by the Hon’ble High Court, Rule 8D(2)(ii) will have no application for computing the disallowance u/s 14A of the Act and the disallowance u/s.14A should be restricted only to the dividend yielding investments. 5. That, as the additions made in the assessment and upheld by the Ld. C.I.T.(A), resulting in an erroneous computation of hig…

Kamakhya (India) Ltd, Kolkata vs. DCIT, Cir.-1(3), Kolkata

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

ITA 583/KOL/2020[2012-13]Status: DisposedITAT Kolkata22 Jun 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 14ASection 234BSection 250Section 250(6)Section 251(2)Section 36(1)(ii)Section 43B

…ssessment years. 4. That, the Ld. C.I.T.(A) erred in upholding the erroneous computation of disallowance u/s 14A r.w.r. 8D(2)(ii) & (iii) of the Rules aggregating to Rs.4,39,674/- when as per decision of Hon’ble ITAT, Kolkata in the case of REI Agro vs. DCIT (244 ITD 141) and upheld by the Hon’ble High Court, Rule 8D(2)(ii) will have no application for computing the disallowance u/s 14A of the Act and the disallowance u/s.14A should be restricted only to the dividend yielding investments. 5. That, as the additions made in the assessment and upheld by the Ld. C.I.T.(A), resulting in an erroneous computation of hig…

M/S Manipal Intergrated Services Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the appeal of the assessee for Assessment Year 2013-14 is partly allowed

ITA 980/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Apr 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Kabila H, JCIT (DR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.979 &980/Bang/2018 Assessment Years :2013-14 & 2014-15 M/s. Manipal Integrated Services Pvt. Ltd., The Assistant No. 24/1, 15th Floor, J W Commissioner of Marroitt, vs. Income Tax, Vittal Mallya Road, Circle – 4 (1) (2), Bangalore – 560 001. Bangalore. PAN: AADCM8103A APPELLANT RESPONDENT Appellant by : Shri S.K. Tulsiyan, Advocate Respondent by : Smt. Kabila H, JCIT (DR) Date of hearing : 27.03.2019 Date of Pronouncement : 05.04.2019 O R D E R Per Shri A.K.…

M/S Manipal Interated Services Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the appeal of the assessee for Assessment Year 2013-14 is partly allowed

ITA 979/BANG/2018[2013-14]Status: DisposedITAT Bangalore05 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Kabila H, JCIT (DR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.979 &980/Bang/2018 Assessment Years :2013-14 & 2014-15 M/s. Manipal Integrated Services Pvt. Ltd., The Assistant No. 24/1, 15th Floor, J W Commissioner of Marroitt, vs. Income Tax, Vittal Mallya Road, Circle – 4 (1) (2), Bangalore – 560 001. Bangalore. PAN: AADCM8103A APPELLANT RESPONDENT Appellant by : Shri S.K. Tulsiyan, Advocate Respondent by : Smt. Kabila H, JCIT (DR) Date of hearing : 27.03.2019 Date of Pronouncement : 05.04.2019 O R D E R Per Shri A.K.…

Kolkata in REI Agro Ltd. v. DCIT (244 ITD 141) — Cited in 4 Judgments | BharatTax