Liberty India Ltd. v. CIT (3

17 ITR 218Reported decision#15062 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Judgments citing Liberty India Ltd. v. CIT (3

The Addl. CIT, Range-1, Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3480/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

The DCIT, Circle-1, Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

Adani Enterprises Ltd., Ahmedabad vs. The Addl.CIT., Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…re directly connected with the business carried on by the assessee, profits of which are eligible for deduction under section 80IA, was rejected by the Assessing Officer. Relying upon Hon’ble Supreme Court’s judgment in the case of Liberty India Ltd Vs CIT (3 17 ITR 218), the Assessing Officer rejected the claim of deduction under section 80IA in respect of these receipts. When the matter travelled in appeal before the CIT(A), learned CIT(A) deleted the disallowance on the basis of following reasoning: 39. Aggrieved by the relief so granted by the CIT(A), the Assessing Officer is in appeal before us. 40. We hav…

Liberty India Ltd. v. CIT (3 (17 ITR 218) — Cited in 6 Judgments | BharatTax