NG LOSS Page No 41 Badridas Daga Vs. CIT 34 ITR 10 (SC) 257-262 42 CIT v. Mysore Sugar Co Ltd.

63 ITR 306High Court#21184 most cited

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Judgments citing NG LOSS Page No 41 Badridas Daga Vs. CIT 34 ITR 10 (SC) 257-262 42 CIT v. Mysore Sugar Co Ltd.

Deputy Commissioner of Income Tax, Bangalore vs. M/S. Bharat Infra Tech (P)Ltd, Bangalore

In the result, the appeal in ITA No

ITA 1443/BANG/2014[2008-09]Status: DisposedITAT Bangalore23 Mar 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Years: 2008-09

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Neera Malhotra, CIT (DR)

Section 139(1)Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment years: 2008-09 The Dy. Commissioner of Vs. M/s Bharat Infra Tech (P) Income Tax, Ltd., No.186, 1st Cross, Hosur Circle-1(2), Bengaluru. Road, Willson Garden, Bangalore. PAN – AACCB 0960 F APPELLANT RESPONDENT CO No.212/Bang/2015 Assessment years: 2008-09 M/s Bharat Infra Tech (P) Vs. The Dy. Commissioner of Ltd., Income Tax, No.186, 1st Cross, Hosur Circle-1(2), Road, Bengaluru. Willson Garden, Bangalore. PAN – AACCB 0960 F APPELLANT RESPONDENT Appellant…

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

Deputy Commissioner of Income Tax, Bangalore vs. M/S Bharat Infra Tech (P)Ltd, Bangalore

In the result, the issues in the Cross Objections raised have become infructuous and dismissed as such

ITA 1442/BANG/2014[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Vandana Sagar, CIT (DR)

Section 132Section 143Section 143(3)Section 153ASection 153CSection 40A(3)

…T, 80 DTR 20 [Born]; wherein the Hon'ble Court has held that "If a deduction is not allowable as bad debt, there is no bar in claiming the loss as a business loss, if the same is incidental to carrying on of business. b. CIT, Mysore Vs. Y. V.Sreenivas Murthy, 63 ITR 306 [Mysore High Court] c. CIT Vs. Abdul Razak & Co., 136 ITR 825 [Guj] d. Tar & bitumen Products Ltd., Vs. CIT, 136 ITR 833 [Cal], e. CIT Vs. Sri. Vinayaga Pictures, 161 ITR 65 [Mad], f. CIT Vs. K.M.Mody, 141 ITR 903 [Born], g. Bilasrai Juharmal Vs. CIT, 141 ITR 915 [Born], h. CIT Vs. Cresent Films (P) Ltd., 248 ITR 670 [Mad], i. CIT Vs. Essen (P) Lt…