Natco Pharma Limited v. DCIT

29 Taxmann.com 297Reported decision2013#20419 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing Natco Pharma Limited v. DCIT

M/S. WS RETAIL SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(2), BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1369/BANG/2019[2013-14]Status: DisposedITAT Bangalore23 Dec 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2013-14

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Pradeep Kumar, D.R

…Ltd. (2010) 190 Taxman 391 and submitted that it is not necessary for the assessee to establish that the debt has become irrecoverable. The Ld. CIT(A) however placed reliance on the decision rendered by Hon’ble ITAT Hyderabad in the case of Natco Pharma Ltd. 29 Taxmann.com 297 and also decision rendered by Bangalore bench of ITAT in the case M/s. WS Retail Services Pvt. Ltd., Bangalore ` Page 3 of 5 of Embassy Classic Pvt. Ltd. 20 Taxmann.com 291, wherein it was held that the assessee cannot convert any live amount into a bad debt only on the basis of technical rule of writing off. Accordingly, the Ld. CIT(A) he…

JOSEPH DAVARAJ KOILPILLAI ,BANGALORE vs. INCOME TAX OFFICER WARD-6(3)(4), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 3239/BANG/2018[2014-15]Status: DisposedITAT Bangalore09 Oct 2020AY 2014-15

Bench: Shri N V Vasudevan & Shri B R Baskaranassessment Year: 2014-15

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru

Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2014-15 Joseph Davaraj Koilpillai, Vs. The Income Tax Officer, No.225, Holywood Town, Ward 6(3)(4), Sadahalli Post, Bangalore. Bangalore – 562 127. PAN: AARPJ 0519L APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Revenue by : Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.10.2020 Date of Pronouncement : 09.10.2020 O R D E R Per N.V. Vasudevan, Vice President This appeal by the assessee is directed against the order o…

SOUTHERN GROUP INDUSTRIES P LTD.,CHENNAI vs. ITO, CORP WARD -6(3), CHENNAI

In the result, the appeal filed by assessee in ITA No

ITA 150/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Nov 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy*नधा,रण वष, /Assessment Year: 2013-14 V. M/S.Southern Group Industries Pvt. The Income Tax Officer, Ltd., New No.72, Old No.19, Corporate Ward-6(3), Room No.706, 7Th Floor, Raja Annamalai Building, Marshalls Road, New Block, 121, Egmore, Chennai-6000 M.G.Road, Chennai-600034 [Pan: Aaecs0081Q] (अपीलाथ//Appellant) (01यथ//Respondent)

For Appellant: Mr. Gurubashyam, JCITFor Respondent: 28.11.2019

Section 143(2)Section 143(3)Section 36(1)(vii)Section 36(2)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या*यक सद"य के सम+ BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER *नधा,रण वष, /Assessment Year: 2013-14 v. M/s.Southern Group Industries Pvt. The Income Tax Officer, Ltd., New No.72, Old No.19, Corporate Ward-6(3), Room No.706, 7th Floor, Raja Annamalai Building, Marshalls Road, New Block, 121, Egmore, Chennai-6000 M.G.Road, Chennai-600034 [PAN: AAECS0081Q] (अपीलाथ//Appellant) (01यथ//Respondent) : Ms.S.Sriniranjani, Adv. अपी…

NEERAJ PUROHIT,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1037/JPR/2016[2013-14]Status: DisposedITAT Jaipur08 Nov 2017AY 2013-14

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)

Section 143(3)Section 36(1)(vii)Section 37Section 37(1)(vii)Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 1037/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke Shri Neeraj Purohit, ACIT, Vs. A-153, Man Darpan Circle-4 Nehru Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AGSPP 2842 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) lquokbZ dh rkjh[k@ Da…