Price Water House v. CIT

50 Taxmann.com 272High Court2014#8118 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

Judgments citing Price Water House v. CIT

M/S INSTRUMENTARIUM CORPORATION LTD.,KOLKATA vs. DDIT (IT)-1(1), KOLKATA, KOLKATA

In the result, all three appeals of the assessee is allowed in part

ITA 1548/KOL/2009[2003-2004]Status: DisposedITAT Kolkata03 Aug 2018AY 2003-2004

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2006-07 Instrumentarium Corporation Limited………………..………………………………..……….……....Appellant P.O. Box 100, Fi-00031 Ge, Finland Cc: Pricewterhouse Coopers South City Pinnacle 7Th Floor Plot No.Xi-I Sector V Kolkata – 700 091 [Pan : Aadcg 1535 E] Ddit (I.T.)-1(1), Kolkata.….....................................................................................….......….......Respondent Appearances By: Shri Sachit Jolly, Advocate, Appeared On Behalf Of The Assessee. Shri G. Mallikarjuna, Cit, D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 27Th, 2018 Date Of Pronouncing The Order : August 3Rd , 2018 Order Per J. Sudhakar Reddy, Am :- These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-Xvi, Kolkata Passed U/S 250 Of The Income Tax Act, 1961 (In Short The ‘Act’), Dt. 09/06/2009. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience They Are Heard Together & Disposed Off By Assessment Year Of This Common Order. 2. The Appeals Bearing No’S Ita No. 1548 & 1549/Kol/2009 , For The Assessment Year 2003-04 & 2004-05, Were Referred By The Hon’Ble, Itat To A Special Bench Vide Order Dt. 6Th April, 2010, To Answer The Following Re-Framed Question.

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2006-07 Instrumentarium Corporation Limited………………..………………………………..……….……....Appellant P.O. Box 100, FI-00031 GE, Finland Cc: Pricewterhouse Coopers South City Pinnacle 7th Floor Plot No.XI-I Sector V Kolkata – 700 091 [PAN : AADCG 1535 E] DDIT (I.T.)-1(1), Kolkata.….....................................................................................….......….......Respondent Appearances by: Shri…