Kwality Milk Foods Ltd. v. ACIT

100 ITD 199Income Tax Appellate Tribunal#14634 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Judgments citing Kwality Milk Foods Ltd. v. ACIT

Commissioner of Income Tax, Kol-III vs. M/S. Indian Aluminium Co. Ltd

In the result, the appeals filed by the revenue

ITA/96/2007HC Calcutta05 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

Section 14ASection 260ASection 36(1)(iii)Section 43BSection 80I

…reported in 166 ITR 866 and the Tribunal’s decision reported in 96 ITD 186, (vi) The contribution made towards person scheme under Section 43B of the Act before filing of the return by the appellant without considering the judgments reported in 284 ITR 619, 100 ITD 199(2004) 1 SOT 210, (vii) A part of interest on borrowed funds without considering the decision of jurisdictional High Court reported in 134 ITR 816 approved by the Supreme Court in 224 ITR 627 and (viii) Interest on borrowed fund under section 36(1)(iii) of the Act without considering the Supreme Court ruling reported in 288 ITR1(SC). 2. Whether…

Indian Aluminium Company Limited vs. Commissioner of Income Tax

In the result, the appeals filed by the revenue

ITA/173/2007HC Calcutta05 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

Section 14ASection 260ASection 36(1)(iii)Section 43BSection 80I

…reported in 166 ITR 866 and the Tribunal’s decision reported in 96 ITD 186, (vi) The contribution made towards person scheme under Section 43B of the Act before filing of the return by the appellant without considering the judgments reported in 284 ITR 619, 100 ITD 199(2004) 1 SOT 210, (vii) A part of interest on borrowed funds without considering the decision of jurisdictional High Court reported in 134 ITR 816 approved by the Supreme Court in 224 ITR 627 and (viii) Interest on borrowed fund under section 36(1)(iii) of the Act without considering the Supreme Court ruling reported in 288 ITR1(SC). 2. Whether…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 439/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 438/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 406/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 405/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…