Orissa State Warehousing Corpn v. CIT

237 ITR 589Supreme Court of India1999#935 most cited

What is Orissa State Warehousing Corpn v. CIT authority for?

A fiscal statute must be interpreted strictly based on its plain language, without substituting judicial impressions for legislative intent. Exemptions and exclusions within such statutes must also be construed strictly and cannot be extended through interpretation.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Orissa State Warehousing Corporation v. CIT · 237 ITR 589 · strict interpretation · fiscal statute · plain language interpretation · legislative intent · exemption provisions · strict construction of exemptions · tax law interpretation · section 2(24)(xviii) · section 80-IE · section 80JJAA

Also reported as

135 Taxmann 327

Sections most often in play

Section 14ASection 115JBSection 37(1)Section 43BSection 2(24)(xviii)Section 36(1)(va)Section 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 80ac(ii)section 143(1)(a)(v)section 14a disallowancereal income theorysection 80jjasection 80jjaasection 143(1)(a)(ii)mat creditweighted deductionprohibited by lawsection 80ac

Judgments citing Orissa State Warehousing Corpn v. CIT

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…view in favour may kindly be adopted. In support of this proposition, learned counsel for the assessee relies upon a host of judicial precedents including in the cases of Mysore Minerals Ltd. V CIT 239 ITR 775 (SC), Orissa State Warehousing Corporation v CIT 237 ITR 589 (SC), CIT ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 57 of 151 v. Podar Cement Pvt.…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…view in favour may kindly be adopted. In support of this proposition, learned counsel for the assessee relies upon a host of judicial precedents including in the cases of Mysore Minerals Ltd. V CIT 239 ITR 775 (SC), Orissa State Warehousing Corporation v CIT 237 ITR 589 (SC), CIT ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 57 of 151 v. Podar Cement Pvt.…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…view in favour may kindly be adopted. In support of this proposition, learned counsel for the assessee relies upon a host of judicial precedents including in the cases of Mysore Minerals Ltd. V CIT 239 ITR 775 (SC), Orissa State Warehousing Corporation v CIT 237 ITR 589 (SC), CIT ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 57 of 151 v. Podar Cement Pvt.…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…view in favour may kindly be adopted. In support of this proposition, learned counsel for the assessee relies upon a host of judicial precedents including in the cases of Mysore Minerals Ltd. V CIT 239 ITR 775 (SC), Orissa State Warehousing Corporation v CIT 237 ITR 589 (SC), CIT ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 57 of 151 v. Podar Cement Pvt.…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…view in favour may kindly be adopted. In support of this proposition, learned counsel for the assessee relies upon a host of judicial precedents including in the cases of Mysore Minerals Ltd. V CIT 239 ITR 775 (SC), Orissa State Warehousing Corporation v CIT 237 ITR 589 (SC), CIT ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 57 of 151 v. Podar Cement Pvt.…

M/S Hindustan Equipment Pvt. Ltd., Indore vs. The ACIT 5(1), Indore

In the result the appeal of the assessee is allowed for

ITA 394/IND/2017[2011-12]Status: DisposedITAT Indore10 Jan 2019AY 2011-12

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2011-12 M/S. Hindustan Equipments Acit-5(1), Pvt. Ltd, Vs. Indore C/O S.S. Solanki & Co, 402, Trade House, 16/3 South Tukoganj, Indore (Appellant) (Respondent ) Pan No.Aabch0707P

Section 143(2)Section 143(3)

…hine and the pellets arc renewable energy it qualifies for the higher depreciation. This logic of the appellant is by adopting an interpretation which is not warranted from the language of the provisions In the case Orissa State Warehousing Corporation Vs CIT 237 ITR 589 (SC) it has been held as under; "A fiscal statute is to be interpreted on the basis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. The court is to ascribe natural and ordinary meaning to the wo…

ACIT, Sangrur vs. M/S H.M.Steels Ltd, Dirba

In the result, this appeal of the Revenue is partly allowed

ITA 1101/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh05 Nov 2018AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

H.M. Steels Ltd., Sangrur vs. ACIT, Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 590/CHANDI/2014[2010-11]Status: DisposedITAT Chandigarh05 Nov 2018AY 2010-11

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

H.M. Steels Ltd., Sangrur vs. ACIT, Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 589/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh05 Nov 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

DCIT, Sangrur vs. M/S H.M. Steel Ltd., Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 584/CHANDI/2014[2010-11]Status: DisposedITAT Chandigarh05 Nov 2018AY 2010-11

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

DCIT, Sangrur vs. M/S H.M. Steel Ltd., Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 583/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh05 Nov 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

DCIT, Sangrur vs. M/S H.M. Steel Ltd., Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 585/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh05 Nov 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

M/S H.M. Steel Ltd., Sangrur vs. Addl. CIT, Sangrur

In the result, this appeal of the Revenue is partly allowed

ITA 366/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh05 Nov 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR
Section 234BSection 80Section 80ISection 8O

…vt. and cannot be included in the profits eligible for deduction u/s 80IC. The ITAT was also not right in law in not appreciating the ratio of Hon'ble Supreme Court in the cases of M/s Liberty India Vs. CIT 225 CTR 233(SC), CIT vs. Sterling Foods 153 CTR 439, 237 ITR 589, Vellore Electric Corporation Ltd. Vs. CIT 227 ITR 557 (SC). 4. In the facts and circumstances of the case, Ld. CIT(A) has erred in holding that the income from Deferred VAT Rebate received by the assessee is allowed to be included as profits derived from industrial undertaking and eligible for deduction u/s 80IC of the Income Tax Act, 1961, when…

Media Research Users Council, Mumbai vs. DDIT (E) 1(1), Mumbai

In the result, assessee’s appeal is dismissed

ITA 5594/MUM/2016[2007-08]Status: DisposedITAT Mumbai12 Oct 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalmedia Research Users Council 128, T.V. Industrial Estate S.K. Ahire Marg, Worli ……………. Appellant Mumbai 400 012 Pan – Aaatm5433F V/S Dy. Director Of Income Tax ……………. Respondent Circle–1(1), Mumbai

For Appellant: Shri Niraj ShethFor Respondent: Shri Ram Tiwari
Section 10Section 11Section 115WSection 12ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Media Research Users Council 128, T.V. Industrial Estate S.K. Ahire Marg, Worli ……………. Appellant Mumbai 400 012 PAN – AAATM5433F v/s Dy. Director of Income Tax ……………. Respondent Circle–1(1), Mumbai Assessee by : Shri Niraj Sheth Revenue by : Shri Ram Tiwari Date of Hearing – 26.07.2018 Date of Order – 12.10.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal has been filed by the assessee challenging the order dated 30th June 2016, passed by the learned Commis…

Albatross Cfs P.Ltd, Mumbai vs. ITO 10(2(1), Mumbai

In the result, appeals filed by the assessee for assessment years 2009-

ITA 4833/MUM/2012[2009-10]Status: DisposedITAT Mumbai01 Oct 2018AY 2009-10

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 M/S. Albatross Inland-Ports The Ito 10(2)(1), Private Limited Mumbai Formerly M/S Albatross - Cfs Pvt. Ltd., Vs. Geet Mala Building, 4Th Floor, Next To Shah Industrial Estate, Govandi (East), Mumbai- 400088 Pan: Aaeca8052B (Appellant) (Respondent) & Assessment Year: 2010-11 M/S Albatross Inland Ports - The Assistant Commissioner Of Private Limited, Income Tax – 10 (2), 4Th Floor, Geetmala Building Mumbai Next To Shah Industrial Estate, Vs. Deonar, Govandi (East), Mumbai- 400088 Pan: Aaeca8052B (Appellant) (Respondent) Assessee By : Shri M. Subramanian (Ar) Revenue By : Shri Rajesh Kumar Yadav (Dr) Date Of Hearing: 06/07/2018 Date Of Pronouncement: 01/10/2018

For Appellant: Shri M. Subramanian (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)
Section 143Section 143(3)Section 80Section 80I

…st on fixed deposit Rs. 1,46,742/- 3. Balance Return back Rs. 3,95,807/- 4. Miscellaneous Income Rs. 2,26,895/- 3. The AO relying on the judgments of the Hon’ble Supreme Court in the case of Sterling Foods 237 ITR 579 and Orissa State Warehousing Corporation 237 ITR 589 held that the assessee is not eligible for deduction u/s 80IA holding that since the aforesaid income has not been derived from business activities of the assessee, the same is not eligible for deduction u/s 80IA of the Act. The assessee challenged the assessment order before the Ld. CIT (A). The Assessment Years: 2009-10 & 2010-11 Ld. CIT (A) d…

The Income Tax Officer, Ward -4, Puducherry vs. Kalapet Primary Agricultural Co-Operative Bank Ltd., Pondicherry

In the result, the Revenue’s appeals are allowed for statistical purposes’’

ITA 2190/CHNY/2017[2008-09]Status: DisposedITAT Chennai06 Feb 2018AY 2008-09

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Mrs. S. Vijayaprabha, IRS, JCITFor Respondent: Shri. T. Vasudevan, Advocate
Section 5Section 56Section 80Section 80P(2)(a)Section 80P(4)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2190, 2191, 2192 & 2193/CHNY/2017 "नधा"रण वष" /Assessment years : 2008-09, 2010-2011, 2013-14 & 2014-15 The Income Tax Officer, Vs. M/s. Kalapet Primary Agricultural Ward 4, Co-operative Bank Ltd, Puducherry 605 003 Kalapet Post, Puducherry 605 014. [PAN AAAAK 1570G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

M/S Vodafone East Limited (Formerly Known As Vodafone Essar East Limited), Kolkata vs. ACIT, Cir-7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

DCIT, Circle - 7, Kolkata vs. Vodafone Essar East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…