National Dairy Development Board v. Addl. CIT

114 TTJ 145Income Tax Appellate Tribunal#18756 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing National Dairy Development Board v. Addl. CIT

Quickstart Resource Management India Pvt. Ltd. ( Now Known As Talent Anywhere Services Pvt. Ltd., Baroda vs. The Dy.CIT, Circle-2(1)(2), Baroda

Appeal of the assessee is allowed in above terms

ITA 412/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad06 May 2022AY 2010-11

For Appellant: Shri Shri Yogesh G. Shah, A.RFor Respondent: Shri Dinesh Singh, Sr. D.R

Section 10ASection 133(6)Section 250(6)

…owing case laws in support of his contention of retrospective application of approval. 1. Director of I.T. (Exemption) v/s Vishwa Hindu Parishad 82 Taxmann.com 135 (Delhi) and 248 taxmann.com 290 (Delhi ITAT) 2. National Dairy Development Board v/s Addl. CIT 114 TTJ 145 (Ahmedabad) 3. Claris Lifesciences Ltd. v/s ACIT (Ahmedabad ITAT) 112 1TD 307 9. Ld. D.R. on the other hand relied on the order of the authorities below. I.T.A No. 412/Ahd/2015 A.Y. 2010-11 Page No 7 Quickstart Resources Management India Ltd. vs. DCIT 10. We have heard the rival contentions carefully and gone through all the documents and case…

The Jute Corporation of India Ltd., Kolkata vs. ITO, Ward - 1(3), Kolkata

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

ITA 2428/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 43B

…in question not being held by the assessee-company as Trustee or Custodian was chargeable to tax as the income earned. He also relied on the decision of the Ahmedabad Bench of this Tribunal in the case of National Dairy Development Board -vs.- Additional CIT [114 TTJ 145] to contend that interest income has to accrue to somebody and since the same had accrued to the assessee-company in the present case, the addition made by the Assessing Officer on account of such interest was rightly confirmed by the Id CIT(Appeals). 13. In the rejoinder, the Id. Counsel for the assessee submitted that there is no difference bet…

ACIT, Circle - 2(2), Kolkata vs. M/S. West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 386/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 14ASection 32(1)(iia)

…I.T.A. No. 150/KOL/2018 Assessment Year: 2012-2013 & I.T.A. No. 386/KOL/2018 Assessment Year: 2012-2013 West Bengal State Electricity Distribution Co. Limited (Formerly West Bengal State Electricity Board) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President and Shri A.T. Varkey, Judicial Member I.T.A. No. 150/KOL/2018 Assessment Year: 2012-2013 West Bengal State Electricity Distribution Co. Limited,.................Appellant (Formerly West Bengal State Electricity Board), Bidyut Bhawan, Sector-II, Block-DJ, Bidhan Nagar, Kolkata-700 091 [PAN:AAACW6953…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. DCIT, Circle - 2(2), Kolkata

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 150/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 14ASection 32(1)(iia)